When is my corporation tax due?

The deadline for submitting your corporation tax return is 12 months after the end of the accounting period it covers.

Your corporation tax is payable 9 months and 1 day following the end of the accounting period it relates to.

Time after your deadline Penalty
1 day £100
3 months Another £100
6 months HM Revenue and Customs (HMRC) will estimate your Corporation Tax bill and add a penalty of 10% the unpaid tax
12 months Another 10% of any unpaid tax

If your return is late 3 times in a row the penalties increase to £500 each.

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