Limited Company deadlines

Corporation Tax Payment vs Company Tax Return: What’s the Difference?

Corporation Tax payment and the Company Tax Return are connected, but they are not the same task and they do not normally share a deadline.

Last reviewed: 25 September 2026

Corporation Tax payment and the Company Tax Return are two separate obligations.

For most small companies:

Corporation Tax is normally due 9 months and 1 day after the end of the Corporation Tax accounting period.
The Company Tax Return is normally due 12 months after the end of the accounting period it covers.

That means the tax payment is usually due before the return. Paying the bill does not file the return, and filing the return does not automatically mean the payment has been made.

The difference at a glance

	Corporation Tax payment	Company Tax Return
What is it?	Payment of the Corporation Tax your company owes	The return sent to HMRC showing the company’s taxable profit or loss and how its Corporation Tax was calculated
Usual deadline for most small companies	9 months and 1 day after the accounting period ends	12 months after the accounting period ends
Where does it go?	HMRC	HMRC
If nothing is due	Tell HMRC if there is no Corporation Tax to pay	You may still need to file if HMRC has issued a notice requiring a return
Is it the same as annual accounts?	No	No, although accounts and tax computations normally support the return

What is Corporation Tax payment?

Corporation Tax is charged on taxable profits made by a limited company and certain other organisations.

HMRC does not normally send a bill telling a company exactly how much Corporation Tax to pay. The company must work out the amount, pay it by the relevant deadline and report the calculation through its Company Tax Return.

For a company with taxable profits of up to £1.5 million, payment is normally due 9 months and 1 day after the end of the accounting period. Different payment rules can apply to larger companies and companies within quarterly instalment payment rules.

If your company has no Corporation Tax to pay for an accounting period, you should tell HMRC. Do not assume that a nil payment position removes every filing obligation.

What is a Company Tax Return?

A Company Tax Return reports the company’s taxable profit or loss and its Corporation Tax calculation to HMRC. It normally includes the CT600 form, the company’s accounts and tax computations.

The usual filing deadline is 12 months after the end of the accounting period covered by the return.

From 1 April 2026, the former joint HMRC and Companies House online filing service is no longer available. Companies generally need suitable commercial software to file their Company Tax Return with HMRC. Limited exceptions allow paper filing.

A simple example

Suppose a company’s Corporation Tax accounting period ends on 31 March 2026.

Corporation Tax payment would normally be due by 1 January 2027.
The Company Tax Return would normally be due by 31 March 2027.

The company therefore needs to know the amount of tax due and arrange payment roughly three months before the return filing deadline.

This is one reason a single reminder labelled “year-end tax” is not enough.

Why do the dates sometimes become more complicated?

The accounting period used for Corporation Tax is often aligned with the company’s financial year, but not always.

For example:

A newly formed company may have two Corporation Tax accounting periods within its first set of annual accounts because a Corporation Tax accounting period cannot normally exceed 12 months.
Starting or stopping trading can affect the Corporation Tax accounting period.
Changing the company’s year end can change the relevant accounting periods and deadlines.
Larger companies may have to pay Corporation Tax by instalments rather than using the usual 9-month-and-1-day rule.

Check the period shown in the company’s HMRC business tax account and take advice where the position is unclear.

What about annual accounts?

Annual accounts are another separate obligation. A private limited company normally files them with Companies House, while its Company Tax Return goes to HMRC.

The dates can sit close together, but they are not interchangeable:

Annual accounts for an established private company are normally due to Companies House 9 months after its financial year ends.
Corporation Tax for most small companies is normally due to HMRC 9 months and 1 day after the accounting period ends.
The Company Tax Return is normally due to HMRC 12 months after the accounting period ends.

Read our simple guide to UK limited-company filing deadlines for the wider picture.

Does my accountant handle both?

Your accountant may prepare the calculation, file the return and tell you how much to pay. The precise service depends on your engagement with them.

Directors should confirm:

Which filings the accountant will complete.
Whether the accountant will arrange payment or only provide payment instructions.
What records and approvals the accountant needs from the company.
Who is monitoring each deadline.

Do not assume that paying Corporation Tax means the Company Tax Return has been filed, or that engaging an accountant transfers the directors’ legal responsibilities.

What happens if the Company Tax Return is late?

HMRC can charge a late-filing penalty from the first day after the deadline. Further penalties can apply after 3, 6 and 12 months. Interest and other charges may also arise when Corporation Tax is paid late.

If you think a deadline has already been missed, check the company’s position promptly and speak to an accountant or tax adviser where necessary.

A practical checklist

Confirm the start and end dates of the Corporation Tax accounting period.
Record the Corporation Tax payment deadline.
Record the Company Tax Return filing deadline separately.
Confirm whether HMRC expects a return, even if no tax is due.
Agree who will calculate the tax, make the payment and submit the return.
Keep evidence of the payment and successful filing.
Update your dates if the company changes its year end or trading status.

Keep the deadlines separate and visible

Kit & Ledger brings key Companies House and HMRC dates together and reminds you before they are due.

Check your business with Kit & Ledger

Frequently asked questions

Is paying Corporation Tax the same as filing a Company Tax Return?

No. Payment and filing are separate actions with different deadlines. For most small companies, payment is due before the return.

Can I file the Company Tax Return before paying Corporation Tax?

Yes, a company can file its return before the payment deadline. The company must still ensure that the correct payment reaches HMRC on time.

Do I need to file if there is no Corporation Tax to pay?

You may still need to file a Company Tax Return if HMRC has issued a notice requiring one. You should also tell HMRC when there is no Corporation Tax payment due.

Is the Company Tax Return filed with Companies House?

No. The Company Tax Return goes to HMRC. Annual accounts are filed with Companies House, subject to the rules that apply to the company.

Are the rules different for a new company?

They can be. A first set of accounts may cover more than 12 months, while a Corporation Tax accounting period cannot normally exceed 12 months. This can create two Company Tax Returns and two payment dates for the period covered by the first accounts.

Read First Accounts for a Limited Company: When Are They Due? for more detail.

Official sources

This guide provides general information only. It is not accounting, tax or legal advice. Rules can depend on the company’s circumstances. Check current GOV.UK guidance and take professional advice where needed.