The two usual deadlines
For many companies, the Company Tax Return is due 12 months after the end of the Corporation Tax accounting period, while Corporation Tax is usually payable 9 months and 1 day after that period ends. Different payment rules can apply to larger companies.
Why the dates can diverge
The accounting period for Corporation Tax is not always identical to the period covered by one set of statutory accounts. A company may need two Company Tax Returns if its accounts cover more than 12 months.
Check all three obligations
Review the Companies House accounts deadline, Corporation Tax payment date and CT600 filing date separately.
- Companies House filing deadline
- Corporation Tax payment date and reference
- CT600 filing deadline
- Any separate accounting periods
- Whether HMRC expects a return
If one date is close
Send the company number, accounting period, notices from HMRC, prior accounts and current bookkeeping to your accountant. A rapid review can identify which filing or payment needs attention first.
Official guidance
Reviewed against the following official sources. Always check the current guidance for your company and accounting period.
- Company Tax ReturnsHM Revenue & Customs / GOV.UK
- Pay your Corporation Tax billHM Revenue & Customs / GOV.UK
- Accounting periods for Corporation TaxHM Revenue & Customs / GOV.UK
This guide is general information, not tax, legal or financial advice for your circumstances. Filing requirements and deadlines should be checked for the relevant person, company and period.