By
August 11, 2026
When Does a UK Limited Company Pay Corporation Tax?
If you run a UK limited company, understanding when Corporation Tax is due is an important part of managing your company’s finances and staying compliant with HMRC.
One point that often causes confusion is that the deadline for paying Corporation Tax is different from the deadline for filing your Company Tax Return.
This guide explains when a UK limited company normally pays Corporation Tax, how the deadlines work, and what company directors should keep in mind.
For most UK limited companies with taxable profits, Corporation Tax must normally be paid 9 months and 1 day after the end of the company’s accounting period.
Your Corporation Tax payment deadline therefore depends on your company's accounting period rather than following the same date for every UK business.
Suppose your company's accounting period ends on:
31 December
Your Corporation Tax would normally need to be paid by:
1 October of the following year
The exact deadline can differ in certain circumstances, so companies should check their accounting period and HMRC records rather than assuming that the same deadline applies every year.
One of the most important things for company owners to understand is that paying Corporation Tax and filing a Company Tax Return are separate obligations.
For a typical limited company:
This means your Corporation Tax may need to be paid before your Company Tax Return is due.
Waiting until the tax return deadline before thinking about payment could therefore result in a late Corporation Tax payment.
Your Corporation Tax accounting period is the period HMRC uses to calculate your company's taxable profits and Corporation Tax liability.
It will often correspond closely with the period covered by your company's annual accounts, although there can be circumstances where they do not match exactly.
This is particularly relevant for new companies, companies changing their accounting dates and businesses with unusual accounting periods.
A newly incorporated company does not usually start paying Corporation Tax simply because it has been registered at Companies House.
Corporation Tax generally becomes relevant when the company starts carrying on business activities and becomes active for Corporation Tax purposes.
Once your company starts doing business, you should make sure HMRC has the necessary information about the company and its accounting period.
Your first Corporation Tax deadline will then depend on the relevant accounting period.
Corporation Tax is generally charged on taxable profits.
If your company does not have taxable profits, it may have no Corporation Tax to pay for that accounting period.
However, having no Corporation Tax to pay does not necessarily mean that you can ignore your company's tax and filing obligations.
Your company may still have reporting requirements with HMRC and Companies House.
A company that is genuinely dormant may have different Corporation Tax requirements from an active trading company.
It is important to distinguish between being dormant for Companies House purposes and being treated as dormant by HMRC.
If your company stops trading, do not simply assume that all tax obligations automatically stop. Make sure the company's status is correctly dealt with with the relevant authorities.
The amount of Corporation Tax your company owes depends on its taxable profits and the Corporation Tax rules and rates applying to the relevant accounting period.
Because tax rates, thresholds and rules can change, it is better to check the current Corporation Tax rates on GOV.UK rather than relying on figures from an older article.
Taxable profit can also differ from the accounting profit shown in your accounts because UK tax rules determine which income, expenses, allowances and reliefs are taken into account.
A limited company can generally deduct qualifying business expenses when calculating its taxable profits.
Depending on the business and circumstances, these could include costs such as:
Not every company expense is automatically deductible for Corporation Tax purposes, so accurate bookkeeping is important.
Corporation Tax is paid to HMRC rather than Companies House.
Companies should use the correct Corporation Tax payment reference so HMRC can allocate the payment to the appropriate company and accounting period.
Different payment methods can also have different processing times. It is therefore sensible to arrange payment before the deadline rather than leaving it until the last moment.
If your company does not pay its Corporation Tax by the required deadline, HMRC may charge interest on the outstanding amount.
Late filing of the Company Tax Return can result in separate penalties.
This is another reason why company owners should treat the tax payment deadline and tax return filing deadline as two separate dates.
For many small businesses, setting money aside throughout the accounting period can make Corporation Tax easier to manage.
Instead of waiting until the end of the year to find the money for a potentially significant tax bill, businesses can regularly reserve part of their available cash for future tax liabilities.
Good bookkeeping can also give you a clearer idea of your company's estimated taxable profit as the year progresses.
Another common source of confusion is the difference between HMRC and Companies House.
Companies House deals with corporate records and statutory company filings, including annual accounts and confirmation statements.
HMRC administers Corporation Tax and other business taxes.
A UK limited company may therefore have several different deadlines throughout the year, including:
Annual accounts → Companies House
Confirmation statement → Companies House
Company Tax Return → HMRC
Corporation Tax payment → HMRC
Keeping a compliance calendar can help ensure none of these deadlines are overlooked.
If you live outside the UK but operate a UK limited company, you should still pay close attention to the company's UK Corporation Tax obligations.
Living overseas does not, by itself, remove the tax and reporting responsibilities associated with operating a UK company.
International company structures can also create additional tax considerations in the country where the owner, directors or business activities are located. Professional tax advice may therefore be appropriate where a company operates across multiple jurisdictions.
For most companies, Corporation Tax is normally due 9 months and 1 day after the end of the relevant accounting period.
Not necessarily. Corporation Tax, Company Tax Returns and Companies House accounts have separate deadlines.
A Company Tax Return is normally due 12 months after the end of the accounting period it covers.
A company without taxable profits may have no Corporation Tax to pay for that period. Losses may also receive particular tax treatment depending on the circumstances and applicable rules.
Businesses can generally make their Corporation Tax payment before the final deadline. Make sure the correct payment details and reference are used.
Your company's accounting records and HMRC information should be used to establish the applicable accounting period and payment deadline.
For most UK limited companies, the key Corporation Tax deadline to remember is:
9 months and 1 day after the end of the accounting period.
But paying Corporation Tax is only one part of running a compliant UK limited company. Directors should also keep track of their Company Tax Return, annual accounts, confirmation statement and any other tax obligations that apply to the business.
Keeping accurate records and planning for Corporation Tax throughout the year can make it much easier to meet your company's tax obligations on time.
This article provides general information and should not be treated as tax or accounting advice. Tax rules and individual circumstances can change, so check current HMRC guidance or seek professional advice where necessary.
