Every Corporation Tax deadline (and what happens if you are late)

Updated 27 June 2026
The short answer

Your company has three dates to hit, all counted from your year-end. Pay your Corporation Tax 9 months and 1 day after year-end. File your tax return with HMRC by 12 months after year-end. File your accounts with Companies House by 9 months after year-end. You pay the tax before you file the tax return, and a late filing starts at a £200 fine.

What are the deadlines, in one list?

Everything counts from the day your company's financial year ends (your "year-end"). You have three jobs, and two of them go to two different places:

  • Pay your Corporation Tax to HMRC: 9 months and 1 day after your year-end.
  • Send your tax return to HMRC: within 12 months of your year-end.
  • Send your accounts to Companies House: within 9 months of your year-end.

HMRC and Companies House are two separate government bodies. Your tax return goes to HMRC. Your accounts go to Companies House. They are two filings to two places, even though most of the numbers come from the same year.

Wait, I pay the tax before I send the tax return?

Yes, and this trips a lot of people up. The deadline to pay comes about three months before the deadline to file your tax return.

So you work out what you owe, pay it by 9 months and 1 day, and you still have a few more months before the tax return itself has to be in. In practice most small companies do it all in one go, well before the pay date, so they know the figure and pay on time. The point to remember: paying and filing are two different deadlines, and paying comes first.

A real example with dates

Say your company's year ends on 31 March 2026. Here is exactly when each thing is due:

What you doWho it goes toDeadlineThe date
Pay your Corporation TaxHMRC9 months and 1 day after year-end1 January 2027
Send your tax returnHMRC12 months after year-end31 March 2027
Send your accountsCompanies House9 months after year-end31 December 2026

So for a 31 March year-end, your accounts are due first (end of December), then your tax payment a day later (start of January), then your tax return last (end of March). Different year-end, different dates, but always the same gaps.

(Your first year is the odd one out. Your very first accounts are due 21 months after the day your company was set up, not 9 months, because that first period is longer. We cover the first-year dates on their own page.)

What happens if I file my tax return late to HMRC?

HMRC charges a fine the moment you miss the tax-return deadline, and it grows the longer you leave it. The fixed fines are:

  • 1 day late: £200.
  • 3 months late: another £200, so £400 in total.
  • 6 months late: HMRC works out the tax bill for you and adds 10% of the tax you still owe on top.
  • 12 months late: another 10% of the tax you still owe.

If your company files its tax return late three years running, those £200 fines jump to £1,000 each. And the fixed fines apply even if your company owes no tax at all, as long as HMRC was expecting a return.

What happens if I file my accounts late to Companies House?

This is a separate fine from a separate body, on top of anything HMRC charges. Companies House fines a private company by how late the accounts are:

  • Up to 1 month late: £150.
  • 1 to 3 months late: £375.
  • 3 to 6 months late: £750.
  • More than 6 months late: £1,500.

If your accounts are late two years in a row, Companies House doubles the fine. So missing both your HMRC return and your Companies House accounts means two sets of fines, not one.

How do I make sure I never miss one?

The honest answer is to write all three dates down the moment you know your year-end, and aim to do everything a month or two early. Doing it early means you know your tax figure in good time and you are never near a deadline.

If you would rather not track three dates by hand, our deadline checker works out your exact dates from your year-end in a few seconds, and when you file with us, your tax return and your accounts go in together so you are not juggling two filings.

How SimpleReturns handles it

Tell us your year-end and we show you all three dates and how long you have. When you file, we send your tax return to HMRC and your accounts to Companies House in one guided run, so you do not have to remember which goes where. You only pay the tax to HMRC yourself, using their payment reference, by the pay deadline we show you.


Common questions

When do I have to pay my Corporation Tax?

9 months and 1 day after your company's year-end. So a 31 March year-end means paying by 1 January the following year. (A much bigger company, with profits over £1.5 million, pays in instalments instead.)

When is my tax return due to HMRC?

12 months after your year-end. That is later than the pay deadline, so you pay the tax first and file the return after.

When are my accounts due to Companies House?

9 months after your year-end for a normal year. Your very first accounts are different: they are due 21 months after the day your company was set up.

What is the fine if I file my tax return late?

£200 the day you miss it, another £200 at 3 months, then 10% of any unpaid tax at 6 months and another 10% at 12 months. File late three years in a row and the £200 fines become £1,000 each.

What is the fine if I file my accounts late?

A separate Companies House fine: £150 up to a month late, rising to £1,500 if more than six months late, and doubled if you are late two years running. This is on top of any HMRC fine.

Do I still get fined if my company owes no tax?

Yes. The fixed late-filing fines apply whenever HMRC or Companies House was expecting a return or accounts, even if the tax owed is nothing.

Ready to know your exact dates?

You do not need to work any of this out yourself. Tell us your year-end and we show you every deadline, then file your tax return and your accounts together when you are ready, for £99, once, no subscription.

Check your deadlines →

Or, if your company is large, files in instalments, or has a complicated structure, an accountant may be the better fit, and that is an honest call to make.

General guidance, not advice. This guide explains how the rules generally work for small UK limited companies. It isn't tax advice for your specific situation, if you're unsure, check with us or an accountant.