CTM01800 | Corporation Tax: due date of payment

For accounting periods ending before 1 October 1993 CT was payable:

• within nine months from the end of the period for which it was assessed, or

• 30 days from the issue of the notice of assessment,

whichever period ended the later.

Accounting periods ending on or after 1 October 1993 fall within the CT Pay and File system.

Accounting periods ending on or after 1 July 1999 fall within the CT Self Assessment system.

Under both these systems, CT is normally due and payable nine months and one day from the end of an accounting period.

Where the accounting period ends on the last day of a calendar month, the normal due date is the first day of the tenth month. Where the accounting period ends on some other day, the normal due date will be the day after the correspondingly numbered day in the ninth following month. Where the ninth following month does not have a day corresponding to the end date of the accounting period, the normal due date is the first day of the tenth following month.

Examples