Corporation tax payment deadline calculator
Enter the end of your company's accounting period to see when the corporation tax must be paid, including quarterly instalments for large companies.
General information, not tax advice. Check your deadlines in your HMRC online account.
How the dates are worked out
Most companies. With taxable profits up to £1.5 million, corporation tax is due nine months and one day after the end of the accounting period. A year ending 31 March 2026 is due by 1 January 2027.
Paying and filing are different deadlines. The company tax return is due 12 months after the end of the accounting period, but the tax must be paid before that, by the date above.
Large companies (profits over £1.5 million). Tax is paid in quarterly instalments. For a 12-month period they fall in months 7 and 10 of the period and months 1 and 4 after it ends, on the 14th day for a period starting on the 1st. The £1.5 million limit is shared between associated companies and reduced for shorter periods, and a company is usually not treated as large in its first large year if its profits are £10 million or less. Check HMRC's guidance before relying on instalment dates.
Very large companies (profits over £20 million). Instalments start earlier: for a 12-month period they fall in months 3, 6, 9 and 12 of the period.
Weekends and bank holidays. If the deadline is not a working day, the payment must reach HMRC by the last working day before it, unless you pay by Faster Payments.
Related: VAT payment deadlines, PAYE payment dates, How much cash buffer you need
Put the tax bill in the forecast now.
Add your expected corporation tax once and Cadence places it in the forecast in the week it is due, so you see the cash you need months ahead.