Corporation Tax Filing and Payment Deadlines

All limited companies must file a Company Tax Return (CT600) every year.

• Filing deadline: 12 months after the end of your accounting period.
• Payment deadline: 9 months and 1 day after the end of your accounting period (unless you’re a large company that pays in instalments).
  You must submit both your return and your payment electronically through HMRC’s online services or compatible accounting software.

Penalties for Late Filing or Payment

HMRC imposes penalties if your filing or payment is late or incorrect:

• Late filing: £100 initial fine, which increases after 3 and 6 months.
• Late payment: Interest charges and potential surcharges on outstanding amounts.

Maintaining accurate and timely records helps ensure compliance and prevents unnecessary fines.