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When is Corporation Tax Due?

When is Corporation Tax due? Learn the 9 months and 1 day payment rule, CT600 filing deadlines, examples and key dates for UK limited companies.

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Accountant UK

Looking for an accountant in the UK? Our online UK accountants help limited companies, small businesses, individuals and overseas directors with accounts and tax.

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Tax The Online Accountants Tax The Online Accountants

R&D Tax Credits

R&D tax credits allow UK limited companies to reduce Corporation Tax or receive a cash repayment for developing new or improved products, software or processes where scientific or technological uncertainty existed. Claims must now follow strict HMRC compliance rules, including advance notification, a detailed technical narrative, an Additional Information Form and correct reporting on the CT600 tax return.

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Tax The Online Accountants Tax The Online Accountants

Reclaiming S455 Tax

If the loan is repaid, released or written off, the company can claim repayment of the S.455 tax via HMRC’s L2P process or by amending the CT600A, depending on the timing.

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Tax The Online Accountants Tax The Online Accountants

Limited Company Tax

In this guide, we explain what limited company tax is, how it’s calculated, what tax returns you need to submit, and tips to legally reduce your tax bill — all with updated information for the 2025/26 tax year.

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