Tax
VAT Returns: How and When to File
Learn when VAT returns are due, how to file through Making Tax Digital software, when to pay HMRC and what happens if you miss a deadline.
Corporation Tax Payment Deadlines Explained
Find out when Corporation Tax is due, how first-year deadlines work, how to pay HMRC and what happens if your payment is late.
By Callum Sommerton15 September 20262 min read
For most UK limited companies, Corporation Tax is due 9 months and 1 day after the end of the Corporation Tax accounting period. Your Company Tax Return is normally due later, so don’t wait until the filing deadline to calculate and pay what you owe.
For rates, taxable profits and allowances, read our guide
Corporation Tax Explained for Limited Companies
When is Corporation Tax due?
Your payment deadline follows your company’s accounting period. There isn’t one fixed date for every company.
Accounting period ends | Normal payment deadline |
|---|---|
31 March 2026 | 1 January 2027 |
30 June 2026 | 1 April 2027 |
30 September 2026 | 1 July 2027 |
31 December 2026 | 1 October 2027 |
Check your accounting period in your HMRC business tax account, particularly if you’ve changed your year end.
Payment and filing are separate deadlines
For a normal accounting period ending 31 March 2026:
Corporation Tax payment: 1 January 2027
Company Tax Return: 31 March 2027
You need to work out the tax before the payment deadline, even though you have longer to submit the return.
Companies House accounts have their own deadline. Our guide explains those requirements.
Annual Accounts Explained: What to File and When
Your first year may have two payment deadlines
First accounts often cover more than 12 months, but a Corporation Tax accounting period cannot exceed 12 months. You may therefore need two tax returns and two payments.
For example, a company that incorporates and starts trading on 11 May 2026, with first accounts ending 31 May 2027, would normally have:
Tax accounting period | Payment deadline |
|---|---|
11 May 2026 to 10 May 2027 | 11 February 2028 |
11 May 2027 to 31 May 2027 | 1 March 2028 |
Starting business activity later can change these dates. Check HMRC’s first-year guidance against your circumstances.
What happens if you pay late?
HMRC charges interest daily from the day after the payment deadline until you pay. This is separate from penalties for filing your Company Tax Return late.
If you cannot afford the bill, contact HMRC promptly. You may be able to agree a Time to Pay arrangement, but approval is not automatic and interest normally continues.
See HMRC’s guidance on payment difficulties.
How FOUNDRS helps
The FOUNDRS Compliance Assistant brings company deadlines, reminders and practical guidance together, including Corporation Tax responsibilities.
Keep your accounting periods and tax references organised, set money aside during the year, and agree who will calculate, file and pay the tax.
