When is preliminary corporation tax due

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This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy. Large companies can pay their preliminary CT in two instalments when their accounting period is longer than seven months. The first instalment is due on the 23 rd of the sixth month of the accounting period.

The amount due is either:. The second instalment is due on the 23 rd of the eleventh month. This must be paid 31 days before the end of their accounting period, and before the 23 rd of that month. Published: 10 November Please rate how useful this page was to you Print this page. See Late Submission of Returns manual for more information. Large companies may pay their preliminary tax in two instalments. This is to determine if the company qualifies as a large company.

Notional allocation of preliminary tax payments is allowed between group members. The preliminary tax payments the group makes will be assessed to minimise the interest amount large companies have to pay. This is excluding surcharges and Section income tax. Where the previous period is less than 12 months, the tax due must be 'annualised'.

This is to determine if the company qualifies as a small company. Instead, they must pay their final CT charge for the first accounting period when submitting their CT return. Large companies can pay their preliminary CT in two instalments when their accounting period is longer than seven months.

The first instalment is due on the 23rd of the sixth month of the accounting period. The amount due is either:. The second instalment is due on the 23rd of the eleventh month. This must be paid 31 days before the end of their accounting period, and before the 23rd of that month. I want to leave feedback on this page. I want to report an obstacle to my EU rights. I need help or assistance in regards to my EU rights. Do not include any personal details in the box below. The information you submit will be analysed to improve the site and will not be responded to individually.

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It looks like the internet browser you are using is out of date. Please update your browser for the best experience. This section of the site is currently only available in English. Home Companies and charities Corporation Tax for companies. CT preliminary transfer Notional allocation of preliminary corporation tax payment.