UK Corporation Tax payment

Corporation Tax payment date calculator.

Use this tool for the normal tax payment deadline: 9 months and 1 day after the accounting period ends. It does not calculate the separate CT600 filing date.

How this payment date works

Calculate the normal Corporation Tax payment date.

Use this calculator when you need to know when Corporation Tax should be paid, rather than when the Company Tax Return is filed. The normal payment rule is based on the Corporation Tax accounting period, not necessarily the company financial year.

Start with the tax accounting period end

This can differ from the accounts period, particularly during a company’s first year or after a change to its year end.

Add 9 months and 1 day

That gives the usual payment date for companies using normal Corporation Tax payment timing.

Check whether instalments apply

Large companies can have earlier quarterly instalment dates, which this normal-payment calculator does not estimate.

Need the return filing date, not the payment date? Use the CT600 deadline calculator.

Common questions

Corporation Tax deadline FAQ

When is Corporation Tax due?+

For companies using normal payment timing, Corporation Tax is usually due 9 months and 1 day after the end of the Corporation Tax accounting period. Companies above the relevant profit threshold may need to use instalment payments instead.

Is the CT600 due on the same day as the tax payment?+

No. The Company Tax Return, commonly called the CT600, is usually due 12 months after the end of the accounting period it covers. A late return can trigger penalties even if the company has no Corporation Tax to pay.

Is my accounting period the same as my financial year?+

Often, but not always. The Corporation Tax accounting period cannot exceed 12 months, so a first set of accounts spanning more than 12 months may involve two Company Tax Returns and two payment dates.

Does this calculator work for large companies?+

It flags when instalment-payment rules may matter, but it does not calculate the separate quarterly instalment schedule. Confirm the applicable timing with HMRC or your accountant.

Corporation Tax payment date calculator.

Your accounting period

Calculate the normal Corporation Tax payment date.

Corporation Tax deadline FAQ

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