{"id":20334,"date":"2026-10-28T09:05:44","date_gmt":"2026-10-28T03:35:44","guid":{"rendered":"https:\/\/befreeltd.com\/uk\/?p=20334"},"modified":"2026-10-23T13:58:42","modified_gmt":"2026-10-23T08:28:42","slug":"when-is-corporation-tax-due","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/uk\/resources\/blogs\/when-is-corporation-tax-due\/","title":{"rendered":"When Is Corporation Tax Due? Key Dates and Capacity Challenges for UK Accounting Practices"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20334\" class=\"elementor elementor-20334\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c34a537 e-flex e-con-boxed e-con e-parent\" data-id=\"6c34a537\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67797eaf elementor-widget elementor-widget-text-editor\" data-id=\"67797eaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>When is corporation tax due?<\/strong> For most companies, corporation tax is due nine months and one day after the end of the accounting period. The corporation tax return (CT600) is due 12 months after the period ends. A client with a 31 March 2026 year end must pay by 1 January 2027 and file by 31 March 2027.<\/p><p>The dates themselves are simple. The harder part for practices is delivering them across a full client list when year ends cluster, information arrives late and the same people are also handling MTD, VAT, PAYE and Self Assessment. This guide covers the key dates and the capacity pressures that tend to cause problems.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27a8ee3 elementor-widget elementor-widget-heading\" data-id=\"27a8ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When Is Corporation Tax Due, and What Is the Corporation Tax Return Deadline?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c78f9 elementor-widget elementor-widget-text-editor\" data-id=\"b1c78f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The statutory dates for a standard 12-month accounting period are:<\/p><ul><li><strong>Payment:<\/strong> Nine months and one day after the period end.<\/li><li><strong>Corporation tax return deadline:<\/strong> 12 months after the period end.<\/li><li><strong>Statutory accounts at Companies House:<\/strong> Nine months after the period end for private companies.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43700bb elementor-widget elementor-widget-text-editor\" data-id=\"43700bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Periods longer than 12 months are split into two for tax purposes, each with its own return and payment date. HMRC\u2019s guidance on corporation tax accounting periods sets this out in full. For rates, thresholds and the full penalty schedule, see our guide to <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/corporate-income-tax-uk\/\">corporate income tax in the UK<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72ab99a elementor-widget elementor-widget-heading\" data-id=\"72ab99a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why Do Corporation Tax Deadlines Strain Practice Capacity?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fd8160 elementor-widget elementor-widget-text-editor\" data-id=\"6fd8160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Three features of the regime create pressure, even for well-run practices.<\/p><ul><li><strong>The payment date comes first:<\/strong> Tax is due three months before the return, so the computation effectively has to be ready earlier than the filing date suggests. Clients who expect to pay at filing are caught out.<\/li><li><strong>Accounts and payment collide:<\/strong> Companies House accounts fall due the day before the tax payment date. Finalised accounts, tax computation and a payment figure are therefore needed at the same point.<\/li><li><strong>Year ends cluster:<\/strong> March, and to a lesser extent December, bring a surge of work that rarely matches staffing levels. Peaks also overlap with other obligations sometimes.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dee664f elementor-widget elementor-widget-text-editor\" data-id=\"dee664f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Also read our refresher guide on the <a href=\"https:\/\/befreeltd.com\/uk\/resources\/blogs\/uk-tax-system-explained\/\">UK tax system<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e61dae1 elementor-widget elementor-widget-heading\" data-id=\"e61dae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Are the Most Common Filing Challenges for Practices?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5251 elementor-widget elementor-widget-text-editor\" data-id=\"8fb5251\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Most delays trace back to a handful of causes:<\/p><ul><li><strong>Late or incomplete client information:<\/strong> Missing records, unreconciled accounts and unanswered queries hold up the corporation tax return more than technical issues do.<\/li><li><strong>Large company instalments:<\/strong> Companies above the profit threshold pay quarterly, with the first instalment falling six months and 13 days after the period begins. Associated companies reduce the threshold, so group structures need checking early.<\/li><li><strong>Computation and iXBRL work:<\/strong> Adjusting profits, claiming capital allowances and tagging accounts is detailed, time-consuming work.<\/li><li><strong>Review bottlenecks:<\/strong> Senior staff or partners often become the constraint when every return needs sign-off at the same time.<\/li><li><strong>Competing priorities:<\/strong> MTD preparation, VAT, CIS and payroll deadlines draw on the same team.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-331b71b elementor-widget elementor-widget-heading\" data-id=\"331b71b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Can Practices Manage Corporation Tax Capacity?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac4007e elementor-widget elementor-widget-text-editor\" data-id=\"ac4007e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A few measures make a huge difference.<\/p><ol><li><strong>Build a deadline map:<\/strong> Record each client\u2019s year end, size category and associated companies, and review it at least annually.<\/li><li><strong>Set internal deadlines ahead of statutory ones:<\/strong> Work back from the payment date, not the filing date.<\/li><li><strong>Request information early:<\/strong> Send checklists several weeks before year end, not after.<\/li><li><strong>Standardise preparation:<\/strong> Consistent templates and review checklists reduce rework and speed up sign-off.<\/li><li><strong>Protect senior review time:<\/strong> Schedule review slots in advance and route routine returns through a lighter process.<\/li><li><strong>Add flexible support for peaks:<\/strong> Many practices use Befree\u2019s tax services to extend their team during busy periods, with preparation handled in the practice\u2019s own systems and sign-off remaining with the firm.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce8c87 elementor-widget elementor-widget-heading\" data-id=\"4ce8c87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to File a Corporation Tax Return Without Last-Minute Pressure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c260d28 elementor-widget elementor-widget-text-editor\" data-id=\"c260d28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAnyone asking how to file a corporation tax return will find the steps straightforward: confirm the period, finalise accounts, prepare the computation, complete the CT600, submit online and pay. The difficulty lies in running those steps for dozens or hundreds of clients at once. Giving each stage a named owner and a date turns a seasonal scramble into a predictable process.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aed432f elementor-widget elementor-widget-heading\" data-id=\"aed432f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What Happens If a Client Misses a Deadline?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a4575 elementor-widget elementor-widget-text-editor\" data-id=\"20a4575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLate filing brings fixed penalties that escalate with time, and unpaid tax attracts interest from the due date. Because payment falls first, a client can be accruing interest while the return is still on time. Practices should make this distinction clear in engagement letters and client reminders.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bc4c2c elementor-widget elementor-widget-heading\" data-id=\"3bc4c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need Extra Capacity for Corporation Tax Season?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37f5a26 elementor-widget elementor-widget-text-editor\" data-id=\"37f5a26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If your practice is stretched at peak times, a dependable support team can protect quality and deadlines. <a href=\"https:\/\/befreeltd.com\/uk\/contact-us\/\">Contact Befree<\/a> to discuss how we can help.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ca139 elementor-widget elementor-widget-heading\" data-id=\"77ca139\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bb5705 elementor-widget elementor-widget-n-accordion\" data-id=\"0bb5705\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1220\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1220\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When is corporation tax due in the UK? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1220\" class=\"elementor-element elementor-element-ae487af e-con-full e-flex e-con e-child\" data-id=\"ae487af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4aba312 elementor-widget elementor-widget-text-editor\" data-id=\"4aba312\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tNine months and one day after the end of the accounting period. Large companies pay in quarterly instalments.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1221\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1221\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When is the corporate tax filing deadline? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1221\" class=\"elementor-element elementor-element-468e7c6 e-con-full e-flex e-con e-child\" data-id=\"468e7c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf9e40 elementor-widget elementor-widget-text-editor\" data-id=\"cbf9e40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe return must be filed within 12 months of the end of the accounting period.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1222\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1222\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is the corporation tax return deadline the same as the payment deadline? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1222\" class=\"elementor-element elementor-element-517b6d1 e-con-full e-flex e-con e-child\" data-id=\"517b6d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cff5db2 elementor-widget elementor-widget-text-editor\" data-id=\"cff5db2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tNo. Payment is due three months earlier than the return, so computations are needed sooner than many clients expect.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1223\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1223\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How can a practice cope with corporation tax peaks? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1223\" class=\"elementor-element elementor-element-2387fab e-con-full e-flex e-con e-child\" data-id=\"2387fab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-856c676 elementor-widget elementor-widget-text-editor\" data-id=\"856c676\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tMap deadlines, request information early, standardise preparation and add flexible support during busy periods.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"When is corporation tax due in the UK?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nine months and one day after the end of the accounting period. Large companies pay in quarterly instalments.\"}},{\"@type\":\"Question\",\"name\":\"When is the corporate tax filing deadline?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The return must be filed within 12 months of the end of the accounting period.\"}},{\"@type\":\"Question\",\"name\":\"Is the corporation tax return deadline the same as the payment deadline?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Payment is due three months earlier than the return, so computations are needed sooner than many clients expect.\"}},{\"@type\":\"Question\",\"name\":\"How can a practice cope with corporation tax peaks?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Map deadlines, request information early, standardise preparation and add flexible support during busy periods.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>When is corporation tax due? For most companies, corporation tax is due nine months and one day after the end of the accounting period. The corporation tax return (CT600) is due 12 months after the period ends. A client with a 31 March 2026 year end must pay by 1 January 2027 and file by [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":20336,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-20334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>When Is Corporation Tax Due? Dates &amp; Capacity Challenges<\/title>\n<meta name=\"description\" content=\"When is corporation tax due, and how can your practice cope when year ends cluster? 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