Payment of Corporation Tax

Payment by Instalment

A company whose fiscal period ends at any time during the period:
January 1^st to September 30^th (both dates inclusive) must pay 50% of tax paid for the previous income year on October 15^th. The remainder of tax due as shown on the Corporation Tax Return for that year is to be paid on March 15^th.

A company whose fiscal period ends at any time during the period:
October 1st to December 31^st (both dates inclusive) must pay 50% of tax paid for the previous income year on December 15 ^th and 50% on March 15 ^th. Any additional amount due as shown on the Corporation Tax Return for the year is to be paid on filing on or before June 15^th.