{"id":1592,"date":"2025-06-23T15:54:27","date_gmt":"2025-06-23T15:54:27","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/when-is-corporation-tax-due\/"},"modified":"2026-03-31T15:14:55","modified_gmt":"2026-03-31T15:14:55","slug":"when-is-corporation-tax-due","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/when-is-corporation-tax-due\/","title":{"rendered":"When and how to pay corporation tax \u2013 a guide for UK businesses"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">UK limited companies pay corporation tax on their profits. But what is corporation tax, when is corporation tax due, and what are the rates?<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"h-what-is-corporation-tax-and-who-needs-to-pay-it\">What is corporation tax and who needs to pay it?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Corporation tax in the UK is a tax that limited companies need to pay on their profits. Some unincorporated associations \u2013 like clubs or societies \u2013 may need to pay it too.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Corporation tax is essentially an <a href=\"\/knowledge\/business-tax\/income-tax-rates\/\" data-type=\"knowledge\" data-id=\"1464\">income tax<\/a> for companies, but the difference is that companies don\u2019t have a personal allowance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You meet the corporation tax threshold as soon as your business starts making a profit. At this point, you\u2019ll need to start paying corporation tax at the relevant rate (unless your business has previously made losses).<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex has-2-columns\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#rates\">What are the corporation tax rates?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#register\">How to register for corporation tax<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#how-pay\">How to pay corporation tax<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#when-pay\">When do you pay corporation tax?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#rise-in-non-compliance\">Rise in non-compliance among small businesses<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#allowances\">What are the corporation tax allowances?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#reliefs\">What are the corporation tax reliefs?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#calculate\">How to calculate corporation tax<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#faqs\">Corporation tax FAQs<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"rates\">What are the corporation tax rates?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The corporation tax rate for company profits is <strong>between 19 per cent and 25 per cent<\/strong>, depending on how much profit a business makes. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How much is corporation tax for a limited company?<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\"><strong>Year<\/strong><\/p>\n\n<\/th><th class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\"><strong>Rate on profits below \u00a3300,000<\/strong><\/p>\n\n<\/th><th class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\"><strong>Main rate on profits above \u00a3300,000<\/strong><\/p>\n\n<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">2025-2026<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19% (on profits of \u00a350,000 or less)<\/p><\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">25% (on profits above \u00a3250,000)<\/p><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">2024-2025<\/td><td class=\"has-text-align-left\" data-align=\"left\">19% (on profits of \u00a350,000 or less)<\/td><td class=\"has-text-align-left\" data-align=\"left\">25% (on profits above \u00a3250,000)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2023-2024<\/p><\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19% (on profits of \u00a350,000 or less)<\/p><\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">25% (on profits above \u00a3250,000)<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2022-2023<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2021-2022<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2020-2021<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2019-2020<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2018-2019<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2017-2018<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">19%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2016-2017<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">20%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">20%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2015-2016<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">20%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">20%<\/p>\n\n<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">2014-2015<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">20%<\/p>\n\n<\/td><td class=\"has-text-align-left\" data-align=\"left\"><p class=\"wp-block-paragraph\">21%<\/p>\n\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">You need to pay the rate that applied in your company\u2019s accounting period for corporation tax (the time covered by your <a href=\"\/knowledge\/business-tax\/company-tax-return\/\" data-type=\"knowledge\" data-id=\"1430\">company tax return<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can check your company\u2019s accounting period by <a href=\"https:\/\/www.gov.uk\/corporation-tax-accounting-period\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">signing in to HMRC\u2019s online service<\/a>. It\u2019ll usually be in line with your company\u2019s financial statements and annual accounts. Most businesses have a 12-month accounting period \u2013 your accounting period can\u2019t be longer than 12 months.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h3 class=\"wp-block-heading\" id=\"h-corporation-tax-rates-2024-25\">Corporation tax rates 2024-25<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The way businesses pay corporation tax changed on 1 April 2023. Since then:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">businesses with <strong>profits of \u00a350,000 or less<\/strong> pay corporation tax at <strong>19 per cent<\/strong><\/li>\n\n\n\n<li class=\"wp-block-list-item\">businesses with <strong>profits above \u00a3250,000<\/strong> pay corporation tax at <strong>25 per cent<\/strong><\/li>\n\n\n\n<li class=\"wp-block-list-item\">business with <strong>profits between \u00a350,000 and \u00a3250,000<\/strong> pay corporation tax at <strong>between 19 per cent and 25 per cent<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to note that businesses with profits between \u00a350,000 and \u00a3250,000 have to pay more than before. This is because they\u2019re charged an effective corporation tax rate (between 19 per cent and 25 per cent) based on how much Marginal Relief they can claim.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The government\u2019s <a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-marginal-relief\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">Marginal Relief calculator<\/a> can help you to work out how much Marginal Relief you can claim and what your effective corporation tax rate would be if your profits fall into this bracket.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"register\"><strong>How to register for corporation tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ll automatically register for corporation tax when you <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/starting-out\/how-to-register-with-companies-house\/\" data-type=\"knowledge\" data-id=\"850\">register your limited company with Companies House<\/a>. After this, HMRC will send you a confirmation letter with your corporation tax number. You\u2019ll need to use this number when communicating with HMRC and submitting your corporation tax return.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While you\u2019ll be automatically registered for corporation tax, you\u2019ll need to go through the process of adding corporation tax to your HMRC online services account. Here\u2019s how:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">register with HMRC \u2013 if you haven\u2019t already done so, you can <a href=\"https:\/\/www.gov.uk\/log-in-register-hmrc-online-services\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">set up an account<\/a> with HMRC to access tax services online&nbsp;<\/li>\n\n\n\n<li class=\"wp-block-list-item\">add corporation tax to your account \u2013 once your account is created and you\u2019ve logged in, you can add corporation tax by selecting \u2018enrol for service\u2019&nbsp;<\/li>\n\n\n\n<li class=\"wp-block-list-item\">provide your company details \u2013 you\u2019ll then need to fill in a form containing essential information about your company, like company registration number, start date of trading, and your corporation tax number<\/li>\n\n\n\n<li class=\"wp-block-list-item\">complete the authorisation process \u2013 once you\u2019ve submitted the registration form, HMRC will send you an authorisation number in the post. Once you\u2019ve received it, log back into your HMRC online services account and enter the code to access your corporation tax information<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-pay\"><strong>How to pay corporation tax \u2013 payment methods explained<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Adding corporation tax to your HMRC online services account means you\u2019ll be paying corporation tax online \u2013 you can\u2019t pay corporation tax by post.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bear in mind that you need to allow time for your payment to get to HMRC, depending on your payment method:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Payment method<\/strong><\/td><td><strong>Time needed<\/strong><\/td><\/tr><tr><td>Online and telephone banking<\/td><td>Same day\/next day<\/td><\/tr><tr><td>Online by debit or corporate credit card<\/td><td>Same day\/next day<\/td><\/tr><tr><td>CHAPS<\/td><td>Same day\/next day<\/td><\/tr><tr><td>Bacs<\/td><td>Three working days<\/td><\/tr><tr><td>Direct Debit<\/td><td>Three working days<\/td><\/tr><tr><td>At your bank or building society<\/td><td>Three working days<\/td><\/tr><tr><td>Direct Debit (if you haven\u2019t set one up before)<\/td><td>Five working days<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Corporation tax payments methods<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC has now stopped accepting payments by personal credit card.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"when-pay\">When do you pay corporation tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is where things get complicated, because the corporation tax payment deadline differs from other taxes, and depends on your accounting period:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">you need to pay corporation tax <strong>before you file your company tax return<\/strong><\/li>\n\n\n\n<li class=\"wp-block-list-item\">the deadline to pay is <strong>nine months and one day after the end of your accounting period for your previous financial year<\/strong> \u2013 so if your accounting period ends on 31 March, your corporation tax deadline is 1 January<\/li>\n\n\n\n<li class=\"wp-block-list-item\">but you need to <strong>prepare your company tax return to work out how much corporation tax to pay<\/strong> \u2013 even though the deadline to file your company tax return is later (12 months after the end of the accounting period it covers)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you&#8217;ve just started your small business, you may have two corporation tax accounting periods, as your accounting period can\u2019t be longer than 12 months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if you start your business in January, your first accounting period can go up to 31 March, when you\u2019ll start a full 12-month accounting period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses with more than \u00a31.5 million in profits will need to pay their corporation tax in instalments, so the process is different. And, even if your company is loss-making and you have no corporation tax due, you still need to declare that to HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read more about <a href=\"\/knowledge\/business-tax\/company-tax-return\/\" data-type=\"knowledge\" data-id=\"1430\">how to file a corporation tax return<\/a>.<\/p>\n\n\n\n<div id=\"nba-body-001\">\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"rise-in-non-compliance\">Rise in non-compliance among small businesses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Small businesses are failing to pay the expected amount of corporation tax, according to <a href=\"https:\/\/www.gov.uk\/government\/statistics\/measuring-tax-gaps\/5-tax-gaps-corporation-tax\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">HMRC\u2019s tax gap report<\/a> for 2023-24.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This so-called \u2018tax gap\u2019 means the amount of tax owed doesn\u2019t match what was collected \u2013 and small businesses account for 40 per cent of the missing corporation tax.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The amount of corporation tax owed but not paid by small companies increased from \u00a312.3 billion in the 2022-23 tax year to \u00a314.7 billion in 2023-24.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-why-is-there-a-tax-gap-nbsp\">Why is there a tax gap?&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The report lists three key behavioural reasons for the tax gap:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">failure to take reasonable care (31 per cent)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">error (15 per cent)<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/difference-between-tax-avoidance-and-tax-evasion\/\" data-type=\"knowledge\" data-id=\"1124\">evasion<\/a> (14 per cent)&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The tax system has been criticised for being overly complex and long waiting times on the phones often means businesses aren\u2019t getting the support they need. Over a quarter (27 per cent) of business owners said simplifying the tax process is the most important action the government can take to support small businesses, according to our SME Insights Report in 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to make sure you\u2019re complying with your tax responsibilities, so always speak to an accountant if you\u2019re not sure about anything.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<p class=\"wp-block-paragraph\"><strong>Related articles<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/hmrc-crackdown-on-tax-avoidance\/\" data-type=\"knowledge\" data-id=\"34923\">HMRC\u2019s crackdown on tax avoidance<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/mps-urge-hmrc-to-improve-tax-service-in-new-report\/\" data-type=\"knowledge\" data-id=\"36107\">MPs urge HMRC to improve tax service<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"allowances\">What are the corporation tax allowances?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are some corporation tax allowances available when working out how much tax you owe. You can deduct the costs of running your business from your company\u2019s profits before tax when you prepare your accounts. But, if you or your employees get use from something, it must be treated as a benefit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Some examples of <a href=\"\/knowledge\/business-tax\/limited-company-expenses\/\" data-type=\"knowledge\" data-id=\"1478\">allowable expenses for limited companies<\/a> include: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">mileage<strong> <\/strong><\/li>\n\n\n\n<li class=\"wp-block-list-item\">accommodation<\/li>\n\n\n\n<li class=\"wp-block-list-item\">training<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" height=\"451\" width=\"1024\" src=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?w=1024\" alt=\"\" class=\"wp-image-25563\" srcset=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png 3840w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?resize=800,353 800w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?resize=768,339 768w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?resize=1024,451 1024w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?resize=1536,677 1536w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?resize=2048,903 2048w, https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/09\/LimitedCompanyExpenses_LFR_200924.png?resize=150,66 150w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These expenses must be necessary to the business and \u2018wholly and exclusively\u2019 for business purposes. This essentially means that you don\u2019t also use them in a personal capacity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Some costs of running your business aren\u2019t allowed for corporation tax, such as entertaining clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buying business assets that you keep to use in your business, such as equipment, machinery, and vehicles, can\u2019t be deducted from your company\u2019s income when calculating your taxable profit. In these instances, <a href=\"\/knowledge\/business-tax\/what-can-i-claim-as-capital-allowances-and-annual-investment-allowance\/\" data-type=\"knowledge\" data-id=\"882\">you may be able to claim capital allowances<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"reliefs\">What are the corporation tax reliefs?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are corporation tax reliefs available that you could use to minimise your corporation tax bill:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-research-and-development-rd-relief\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Research and Development (R&amp;D) relief<\/strong><\/a>: you may be able to claim this if your company works on innovative projects in science and technology<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-the-patent-box\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>The Patent Box<\/strong><\/a>: a lower rate of corporation tax is available on profits earned from patented inventions and certain other innovations<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-creative-industry-tax-reliefs\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Creative industry tax reliefs<\/strong><\/a>: this allows companies in the creative industries (such as film, television, and video gaming) to claim a larger deduction when calculating taxable profits<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-disincorporation-relief\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Disincorporation Relief<\/strong><\/a>: a relief that allows a company to transfer assets to its shareholders (for instance when it changes from a limited company to a sole trader or partnership) without the company incurring a corporation tax charge on the disposal of those assets<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-terminal-capital-and-property-income-losses\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Terminal, capital and property income losses, and trading losses<\/strong><\/a>: you could be eligible if you make a loss from trading, the sale or disposal of a capital asset or on property income<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-marginal-relief\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Marginal Relief<\/strong><\/a>: this may be available if your company had profits between \u00a3300,000 and \u00a31.5 million that were from before 1 April 2015. As of 1 April 2023, it can be used by companies with profits between \u00a350,000 and \u00a3250,000 to calculate their effective corporation tax rate between 19 per cent and 25 per cent<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-relief-on-goodwill-and-relevant-assets\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\"><strong>Relief of goodwill and relevant assets<\/strong><\/a>: after April 2019, the rules changed so you may be able to get relief on some purchases of goodwill and relevant assets<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Read more about <a href=\"\/knowledge\/business-tax\/small-business-tax-relief\/\" data-type=\"knowledge\" data-id=\"1527\">tax reliefs for small businesses<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Sole trader vs limited company (UK): what&#039;s the difference?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/_g1xDdgb3d0?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"calculate\"><strong>How to calculate corporation tax \u2013 UK corporation tax calculator<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Using a <a href=\"https:\/\/www.123financials.com\/calculator\/limited-company-tax\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">limited company tax calculator<\/a> can be useful as it\u2019s easy to work it out incorrectly on your own. This way, you\u2019ll get a better idea of what you\u2019ll be paying and won\u2019t get an unexpected bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Usually, you\u2019ll need details on your business like: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">annual revenue<\/li>\n\n\n\n<li class=\"wp-block-list-item\">gross salary (excluding National Insurance) <\/li>\n\n\n\n<li class=\"wp-block-list-item\">annual expenses<\/li>\n\n\n\n<li class=\"wp-block-list-item\">annual pension contributions. <\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">You should try to be proactive with your approach to your corporation tax. Our guide to <a href=\"\/knowledge\/income\/how-to-budget-calculator-and-guide-for-the-self-employed\/\" data-type=\"knowledge\" data-id=\"956\">creating a budget<\/a> for your small business is a good way of making sure you\u2019re prepared for your tax bill. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-if-you-re-struggling-to-pay-corporation-tax\">What if you&#8217;re struggling to pay corporation tax?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re struggling, HMRC has a <a href=\"\/knowledge\/self-assessment\/hmrc-time-to-pay\/\" data-type=\"knowledge\" data-id=\"1403\">Time to Pay<\/a> service that you might be able to use to spread the cost of your tax bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So if you haven\u2019t already received a payment demand letter, you should call HMRC on 0300 200 3820 to discuss Time to Pay. If you have received a letter, you can get in touch with the HMRC office that sent you the letter.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faqs\"><strong>All about corporation tax \u2013 FAQs<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We\u2019ve answered common questions about corporation tax in the FAQs below. You can also find out more about other company taxes in our <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/\">business tax guide<\/a>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-will-all-companies-have-to-pay-25-per-cent-corporation-tax\"><strong>Will all companies have to pay 25 per cent corporation tax?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not all companies will have to pay 25 per cent corporation tax. The percentage of tax you have to pay depends on your profits:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">business with profits of \u00a350,000 or less pay 19 per cent&nbsp;<\/li>\n\n\n\n<li class=\"wp-block-list-item\">businesses with profits above \u00a3250,000 pay 25 per cent<\/li>\n\n\n\n<li class=\"wp-block-list-item\">business with profits between \u00a350,000 and \u00a3250,000 between 19 per cent and 25 per cent<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-how-do-i-avoid-25-per-cent-corporation-tax\"><strong>How do I avoid 25 per cent corporation tax?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You can\u2019t avoid paying the corporation tax that your company is liable for. There are a number of corporation tax reliefs available that you could use to minimise your corporation tax bill. If your business had profits of less than \u00a350,000, you&#8217;ll only need to pay corporation tax at the small profits rate of 19 per cent.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-income-does-a-limited-company-pay-corporation-tax-on\"><strong>What income does a limited company pay corporation tax on?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A company needs to pay corporation tax on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">the profits it makes from doing business (\u2018trading profits\u2019)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">its investments<\/li>\n\n\n\n<li class=\"wp-block-list-item\">selling assets for more than they cost (\u2018chargeable gains\u2019)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Company assets include land and property, equipment and machinery, plus company shares.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-tax-guides-for-small-businesses\">Tax guides for small businesses<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/business-tax\/vat-registration-threshold-small-business-guide\/\" data-type=\"knowledge\" data-id=\"1556\">How does VAT affect businesses in the UK?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/business-tax\/dividend-tax-simplified-a-guide-for-small-business-owners\/\" data-type=\"knowledge\" data-id=\"1377\">A guide to dividend tax and the dividend tax rate\u2028<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/business-tax\/what-are-business-rates\/\" data-type=\"knowledge\" data-id=\"1560\">What are business rates?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/business-insurance\/faq\/what-type-of-business-insurance-do-i-need\/\" data-type=\"page\" data-id=\"372\" >What business insurance do I need?<\/a><\/li>\n<\/ul>\n\n\n\n<div id=\"nba-upsell-001\" class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"readytosetupyourcover\">Ready to set up your cover?<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">As one of the UK&#8217;s biggest <a href=\"\/business-insurance\/\" data-type=\"page\" data-id=\"5152\">business insurance<\/a> providers, we specialise in <a href=\"\/business-insurance\/public-liability-insurance\/\" data-type=\"page\" data-id=\"734\" >public liability insurance<\/a> and protect more trades than anybody else. Why not take a look now and build a quick, tailored quote?<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/business\">Start your quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What is corporation tax, when is it due, and what are the rates?<\/p>\n","protected":false},"author":3,"featured_media":3806,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"","sb_enable_content_gating":false,"footnotes":""},"categories":[344],"hidden-category":[],"coauthors":[26],"class_list":["post-1592","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>When is corporation tax due? A guide to UK corporation tax<\/title>\n<meta name=\"description\" content=\"What is corporation tax and when is corporation tax due? 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