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Due date for payment of CT

Unlike many other taxes, the deadline to pay corporation tax is before the deadline to file the company tax return. Generally, the due date for payment is nine months and one day after the end of the accounting period in question. This is known as the normal due date.

Companies with taxable profits of up to £1.5m (small companies) are required to pay all of their corporation tax by the normal due date. For example, where a chargeable accounting period ends on 31 December 2024, the due and payable date for corporation tax is 1 October