There are two deadlines you need to be aware of when it comes to Corporation Tax – when you need to pay your corporation tax and when you need to file your corporation tax return.

When Is Corporation Tax Due?

Your corporation tax needs to be paid 9 months and 1 day after the end of your accounting period**.
**Your accounting period is usually your financial year end.

When to File Your Corporation Tax Return?

You must file your Corporation Tax Return is due for filing 12 months after your accounting period ends.

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How to Pay Your Corporation Tax

You can pay your Corporation Tax online.  The back of your Corporation Tax payslip will tell you which HMRC bank account to make your payment into but if you are not sure use Cumbernauld.

Account name Sort code Account number
HMRC Cumbernauld 083210 12001039
HMRC Shipley 083210 12001020

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying

Company A Limited

Company A Limited accounting period ends on 31 December 2016 therefore its Corporation Tax is payable on 1 October 2017 and the Corporation Tax Return must be filed by 31 December 2017.

Company B Limited

Company B Limited was newly formed on 3 March 2016 and its accounting period ends 31 March each year. Company B will have 2 accounting periods to report on for Corporation Tax in the first year – 3 March 2016 to 31 March 2016 and 1 April 2016 to 31 March 2017.


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