Home / Questions / What Happens If I Pay Corporation Tax Late?
Last updated 23 October 2026. Written by the Limited Company Accountant UK team, part of Accotax. Figures are for the 2026/27 tax year; always check GOV.UK for the latest rates.
Short answer: Corporation Tax is normally due nine months and one day after your accounting period ends. HMRC charges interest on late payments and penalties if the CT600 is also filed late.
At a glance
| Payment deadline | 9 months + 1 day after year end |
|---|---|
| CT600 deadline | 12 months after year end |
| Late interest | Charged daily from the due date |
Large companies
Companies with profits above £1.5 million pay in instalments, so deadlines differ.
If you cannot pay
Contact HMRC before the deadline. A Time to Pay arrangement can spread the bill.
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Fixed monthly fee, named accountant, free first consultation. Get a free quote or call 0203 4411 258.
The bottom line
Corporation Tax is normally due nine months and one day after your accounting period ends. If you would rather not do it alone, our fixed fees start at £45.83 + VAT a month.
Frequently asked questions
Can I pay after filing?
The payment deadline comes before the filing deadline, so pay on time to avoid interest.
How do I pay?
By bank transfer, using your 17-character payment reference.
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Our packages start at £45.83 + VAT and cover accounts, tax and deadlines. Get a free quote or call 0203 4411 258.
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