Answers · UK 2025/26
When do I pay corporation tax in the UK?
For most small companies (profits under £1.5 million), corporation tax is due 9 months and 1 day after the end of the accounting period. Large companies with profits over £1.5 million pay in quarterly instalments. The rate is 25% for profits above £250,000 and 19% for profits below £50,000.
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The timing of corporation tax payments depends on the size of your company. For companies not classed as "large", meaning those with annual taxable profits below £1.5 million (or a proportionally lower threshold if the accounting period is less than 12 months, or if there are associated companies), the payment deadline is 9 months and 1 day after the end of the accounting period. So if your company has a year-end of 31 March 2026, corporation tax for that year is due by 1 January 2027. Large companies with profits of £1.5 million or more pay in quarterly instalment payments (QIPs) starting in the 7th month of the accounting period: for a 31 March 2026 year-end, instalments fall in months 7, 10, 13 and 16 -- that is October 2025, January 2026, April 2026, and July 2026. Very large companies (profits over £20 million, with adjustments for associated companies) start instalments even earlier, from month 3. You must also file a company tax return (CT600) within 12 months of the end of the accounting period, though the tax payment deadline is earlier. The key rates for 2026/27 are: 19% small profits rate on profits up to £50,000; 25% main rate on profits above £250,000; and marginal relief applies on profits between £50,000 and £250,000, giving an effective blended rate between 19% and 25%. These thresholds are divided by the number of associated companies. HMRC charges interest on late payments and will issue penalties for late CT600 filings. Use a corporation tax calculator to estimate your liability and check when your payment falls due.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.