How to pay Corporation Tax Ways you can pay Corporation Tax, the information you'll need and key deadlines
Managing your cash flow to pay Corporation Tax on time Your payment deadline is before your filing deadline: tips to manage your cash flow to pay on time and avoid paying interest
Deadlines and requirements for Corporation Tax When: to tell HMRC a company or organisation is liable, active or dormant; pay Corporation Tax; file a Company Tax Return
No Corporation Tax to pay and refunds You must tell HMRC if you've no Corporation Tax to pay: if you've overpaid you can get it back
Interest paid when Corporation Tax is overpaid or paid early Find out when HMRC pays your company or organisation interest; interest rates for repayments and tax paid early
What to do if you can't pay Corporation Tax Contact HMRC as soon as possible if you don't think you can pay all of your Corporation Tax on time
How HMRC collects unpaid Corporation Tax HMRC will send you reminders if you don't pay, but may then take legal action and exceptionally, could close your company down
Instalment payments of Corporation Tax If your company or organisation's profits are more than £1.5 million you have to pay Corporation Tax in instalments
Group Payment Arrangements for Corporation Tax A group of companies may be able to save on administration by offsetting overpayments against underpayments