Accounting period
Company Tax Return
| Return period | Days | Pay by | File by |
|---|---|---|---|
| 01/04/2025 – 31/03/2026 | 365 | 1 January 2027 | 31 March 2027 |
When Corporation Tax is due
Corporation Tax is due nine months and one day after the end of the accounting period, so before the return itself is due. Companies with taxable profits above £1.5 million pay in instalments instead.
When the CT600 is due
The Company Tax Return is due 12 months after the end of the period the accounts cover.
Accounts longer than 12 months
A corporation tax accounting period cannot be longer than 12 months. If your accounts cover a longer period, such as a first period, you file two returns: one for the first 12 months and one for the rest. Each has its own payment date, but both returns are due 12 months after the end of the accounts.
Need to file the CT600?
This calculator is for guidance only. Tax Optimiser prepares the full corporation tax computation and files the CT600 and accounts with HMRC and Companies House.
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