Quick answers
- When is Corporation Tax due?
For profits up to £1.5 million, Corporation Tax is due 9 months and 1 day after the end of the accounting period. - Is Corporation Tax due before the tax return?
Yes. The payment is due 9 months and 1 day after the accounting period ends. - Where do I find my Corporation Tax payment reference?
It is a 17-character reference on your notice to deliver a tax return, on HMRC reminders and in your company's HMRC online account. - What if my Corporation Tax deadline is on a weekend?
Make sure the payment reaches HMRC on the last working day before the deadline, unless you pay by Faster Payments using online or telephone banking.
In more detail
Larger companies pay in instalments instead. HMRC does not send a bill, so you need to work out the date yourself.
The payment deadline also comes before the deadline to file the Company Tax Return.
Below: how to work out the date, how to pay, how long each method takes and what happens if you pay late.
When is Corporation Tax due for most companies?
Corporation Tax is due 9 months and 1 day after the end of your company's accounting period, if its taxable profits are up to £1.5 million. HMRC does not send a bill. You work out what you owe, pay it so it reaches HMRC by that date, and report it on your Company Tax Return.
The rate you pay depends on your profits. See Corporation Tax rates for 2026/27 for the 19% and 25% rates and marginal relief.
Source: Pay your Corporation Tax bill
How to work out your payment date
Take the last day of the accounting period. Add 9 months. Then add 1 day. These dates are an illustration only. Always check your own accounting period dates.
| Accounting period ends | Tax payment due | Company Tax Return due |
|---|---|---|
| 31 December 2025 | 1 October 2026 | 31 December 2026 |
| 31 March 2026 | 1 January 2027 (bank holiday) | 31 March 2027 |
Say a company's accounting period ends on 31 December 2025. Nine months later is 30 September 2026. Add 1 day and the tax is due on 1 October 2026. Its Company Tax Return is not due until 31 December 2026.
If the deadline falls on a weekend or bank holiday, make sure the payment reaches HMRC on the last working day before it. The exception is a Faster Payment made by online or telephone banking, which usually reaches HMRC the same or next day, including weekends and bank holidays. For a period ending 31 March 2026, the tax is due on 1 January 2027, a bank holiday. Unless you pay by Faster Payments, it should reach HMRC by Thursday 31 December 2026.
Source: Pay your Corporation Tax bill
You pay before you file
The Company Tax Return is due 12 months after the end of the accounting period it covers. The tax payment is due about 3 months earlier, 9 months and 1 day after the period ends.
This means you must know how much Corporation Tax you owe before your return is due. Plan to have your accounts and tax figures ready in time to pay, not just in time to file.
Paying does not file the return, and filing does not pay the tax. They are separate duties with separate deadlines. You must still file a return if the company made a loss or has no tax to pay.
Source: Company Tax Returns
Larger companies pay in quarterly instalments
A large company for this purpose is one whose profits for the accounting period are at an annual rate of more than £1.5 million but less than £20 million. It pays its Corporation Tax in instalments, not in one payment. Companies with profits over £20 million follow different rules.
| Instalment | Rule | Example date |
|---|---|---|
| First | 6 months and 13 days after the period starts | 14 July 2026 |
| Second | 3 months after the first instalment | 14 October 2026 |
| Third | 14 days after the period ends | 14 January 2027 |
| Fourth | 3 months and 14 days after the period ends | 14 April 2027 |
If your company has associated companies, the £1.5 million and £10 million limits are shared. For accounting periods starting on or after 1 April 2023, divide each limit by the total number of companies, counting your own.
A company does not have to pay in instalments if its total tax for the period is less than £10,000. It also does not have to if its profits for the period are no more than £10 million and either of these applies: it did not exist, or did not have an accounting period, at any time in the previous 12 months; or its annual rate of profit was no more than £1.5 million, or its annual rate of tax was no more than £10,000, for any accounting period that ended in the previous 12 months.
For a 12-month accounting period, there are four instalments. The dates below are for a period from 1 January 2026 to 31 December 2026, as an illustration only.
Your 17-character payment reference
Every payment needs your 17-character Corporation Tax payment reference for the accounting period you are paying. You can find it on your notice to deliver a tax return, on HMRC reminders, or in your company's HMRC online account.
The payment reference is not the same as the company's 10-digit Unique Taxpayer Reference (UTR), but GOV.UK says you can find both on HMRC documents such as a notice to deliver a tax return or a payment reminder. If the company's UTR has gone missing, you can request a copy of your company UTR to be posted to the registered office.
The reference is different for each accounting period. If you pay for more than one period, check you are using the right reference each time.
GOV.UK warns that if you use the wrong reference, your payment may be delayed or used to pay a different tax bill that you owe.
Source: Pay your Corporation Tax bill: bank details and payment reference
Ways to pay and how long each takes
Allow time for your payment to reach HMRC. The deadline is the date HMRC must receive the money, not the date you send it.
| Time to reach HMRC | Payment methods |
|---|---|
| Same or next day | Approve a payment through your online bank account; Faster Payments or CHAPS; debit or corporate credit card; at your bank or building society |
| 3 working days | Direct Debit, if you have already set one up with HMRC for this; Bacs |
| 5 working days | Direct Debit, if you have not set one up before |
Source: Pay your Corporation Tax bill
Late payment interest
If you pay late, HMRC may charge interest. Late payment interest is set at the Bank of England base rate plus 4%. HMRC's rates page shows 7.75% from 9 January 2026. The rate changes when the base rate changes, so check the current rate on GOV.UK.
Late or underpaid quarterly instalments are charged a separate, lower rate of debit interest. HMRC's rates page shows 6.25% from 29 December 2025. Overpaid instalments earn 3.5% from the same date.
HMRC may also pay interest if you pay early. Repayment interest is set at base rate minus 1%, with a lower limit of 0.5%. The rates page shows 2.75% from 9 January 2026.
Interest on late payment is separate from the penalty for filing your Company Tax Return late.
Corporation Tax payment mistakes to avoid
Mistakes to avoid include: waiting for a bill that HMRC never sends; treating the 12-month filing deadline as the payment deadline; using a reference from an earlier accounting period; paying by a new Direct Debit too close to the date; and forgetting that a deadline on a weekend or bank holiday means paying earlier unless you use Faster Payments.
Another mistake is not telling HMRC the company is active. A company must tell HMRC within 3 months of the start of its tax accounting period if it is within the charge to Corporation Tax and is now active.
Where SimpleFilings fits
SimpleFilings does not prepare accounts or Company Tax Returns, calculate your tax or make payments to HMRC for you. If you cannot find the company's UTR, we can ask HMRC to post a copy to the registered office for a £4.99 SimpleFilings service fee. We can also prepare the notice telling HMRC your company has started or restarted business activity, after you check and approve it. HMRC may still need a signed notification or further identity checks.
Frequently asked questions
When is Corporation Tax due?
For profits up to £1.5 million, Corporation Tax is due 9 months and 1 day after the end of the accounting period. Larger companies pay in quarterly instalments.
Is Corporation Tax due before the tax return?
Yes. The payment is due 9 months and 1 day after the accounting period ends. The Company Tax Return is due 12 months after the period ends.
Where do I find my Corporation Tax payment reference?
It is a 17-character reference on your notice to deliver a tax return, on HMRC reminders and in your company's HMRC online account. It changes for each accounting period.
What if my Corporation Tax deadline is on a weekend?
Make sure the payment reaches HMRC on the last working day before the deadline, unless you pay by Faster Payments using online or telephone banking.
What interest does HMRC charge on late Corporation Tax?
Late payment interest is the Bank of England base rate plus 4%. HMRC's rates page shows 7.75% from 9 January 2026. Late quarterly instalments use a separate, lower rate.
Does HMRC send a Corporation Tax bill?
No. You work out what you owe, pay it by the deadline and report it on your Company Tax Return.
Official sources
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- Pay your Corporation Tax bill
- Pay your Corporation Tax bill: bank details and payment reference
- Corporation Tax: paying in instalments
- HMRC interest rates for late and early payments
- Company Tax Returns
- Corporation Tax
- Corporation Tax: trading and non-trading
- Find your UTR number
Written and checked by SimpleFilings against these official pages. Last checked . SimpleFilings is operated by ONAF Limited (company number 12589383), an independent firm, not part of Companies House, HMRC or the government.