Corporation tax normal payment date (UK)
For a company not required to pay corporation tax by instalments, the normal payment deadline is generally nine months and one day after the end of its corporation-tax accounting period. Companies subject to the large-company instalment regime have different payment dates. The company tax return filing deadline is a separate obligation.
Worked example
A company outside the instalment regime has an accounting period ending on 31 March 2026. Its normal corporation-tax payment date is 1 January 2027, assuming no special payment rule applies.
Common mistake
Confusing the payment date with the company tax return filing deadline or using the normal date for a company required to pay quarterly instalments.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | TX (UK) | Supporting | June 2026–June 2027 |