Published: 4/25/2025
Corporate tax returns are an essential part of running a limited company in the UK. Filing your company tax return accurately and on time helps avoid HMRC penalties and ensures compliance. In this guide, we cover everything from corporation tax due dates to payment deadlines, who can prepare the return, and how to stay compliant with HMRC regulations.
⚠️ This guide focuses on small businesses. For medium or large companies, the corporation tax payment deadline and filing processes may differ slightly.
What Is a Corporate Tax Return?
A corporate tax return is an annual submission to HMRC that details a company’s income, expenses, deductions, and corporation tax liability. It’s officially known as the Company Tax Return (CT600).
When Is Corporation Tax Due?
Your corporation tax due date depends on your company’s financial year-end:
🔹 Filing Deadline: 12 months after your financial year ends.
🔹 Payment Deadline: Corporation tax must be paid within 9 months and 1 day after your accounting year ends.
Example:
🔹 Financial Year-End: 31 March 2024
🔹 Tax Payment Due: 1 January 2025
🔹 Tax Return Filing Due: 31 March 2025
These corporation tax due dates are standard for most small UK businesses.
Can You Extend a Company Tax Return Deadline?
Typically, corporation tax return extensions are not granted unless in exceptional circumstances (e.g., system errors, serious illness, or natural disasters). Companies must inform HMRC promptly and provide evidence.
Who Can Prepare and Sign a Corporate Tax Return?
Corporate tax returns must be accurate and signed by an authorized person:
🔹 Preparation
◼️ Chartered accountants
◼️ Tax consultants
◼️ In-house finance teams
🔹 Signing
◼️ Company directors or authorized personnel
Only a responsible person can legally sign and submit the company tax return.
Are Corporate Tax Returns Public?
No, corporate tax returns are not public records in the UK. However, your financial statements filed at Companies House are publicly accessible.
Record-Keeping Requirements
UK companies must retain business tax return records for at least 6 years after the end of the accounting period, including:
✔️ Financial statements
✔️ HMRC tax returns
✔️ Receipts, invoices, and bank statements
Penalties for Late Filing of Corporate Tax Returns
Failing to file your corporation tax return or pay tax on time leads to:
✔️ £100 initial late filing penalty
✔️ Daily penalties after 3 months
✔️ Interest on unpaid corporation tax
✔️ Possible HMRC investigation for non-compliance.
Best Practices for Business Tax Returns
1️⃣ Start Early: Don’t wait until the last month.
2️⃣ Use Digital Tools: Platforms like Xero and QuickBooks simplify calculations.
3️⃣ Hire Experts: Avoid errors and penalties by outsourcing to tax professionals.
Why Choose Countify for Corporate Tax Return Services in Glasgow?
At Countify, we specialise in corporate tax return services for small businesses. We handle everything from preparation to submission and offer tailored tax-saving strategies.
Our Services Include:
🔹 CT600 preparation and filing
🔹 Timely reminders for tax due dates
🔹 Guidance on HMRC communications
🔹 Tax compliance checks and audit support
✅ We serve clients across the UK with a base in Glasgow.
📞Need help with your business tax return? Contact Countify today for expert support.
🔄FAQs: Corporate / Corporation Tax Returns
Q: When is my company’s corporation tax due?
A: Usually 9 months and 1 day after your accounting period ends.
Q: What is the deadline for filing the company tax return?
A: 12 months after the end of your financial year.
Q: Can I get an extension to file the corporate tax return?
A: Only in rare circumstances, with prior HMRC approval.
Q: Who can prepare and submit my business tax return?
A: Accountants, tax professionals, or your finance team.