Payment of corporation tax ― overview

Produced by Tolley
Payment of corporation tax ― overview

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Payment of corporation tax ― overview
  • Due date for payment of CT
  • Quarterly instalment payments
  • Security deposits
  • Toolkit

Due date for payment of CT

Small companies are required to pay all of their corporation tax nine months and one day after the end of the chargeable accounting period.

For example, where a chargeable accounting period ends on 31 December 2020, the due and payable date for corporation tax is 1 October 2021.

If a company’s accounting period is more than 12 months long, the period is split into two for the purpose of calculating the corporation tax payable. The first period will be the first 12 months and the second period is th

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