Corporation Tax (CT)

CT is paid by Limited Companies and a few other types of organisation (such as clubs and societies).

It is payable 9 months and 1 day after the end of the accounting period to which it relates.  For most companies this means it is due on the 1st of a month.  This is before the deadline for filing the tax return itself.

Even if your company has no CT liability it must file a return showing the nil liability.

Steve does the CT computations as part of his accounts review and you will usually receive the company’s accounts, including those for filing at Companies House and Corporation Tax Return (CT600) at the same time. We will send you a reminder when the tax is due for payment. As part of their cost savings HMRC no longer send a reminder. Details of how to pay your CT liability can be found at: www.gov.uk/pay-corporation-tax