When should my corporation tax be paid?

Corporation tax is usually due within 9 months and 1 day of the accounting period ending.  For example, if your limited company year-end is the 31st December, the corporation tax liability will due for payment by the 1st October.

Please login to your accounts system to check your own corporation tax payment date.

If the tax is not paid prior to the payment date interest will accrue. HMRC will pay interest on early payments at 0.5% APR.