Corporation Tax Return

The annual tax return a limited company files with HMRC, reporting its taxable profits and calculating the corporation tax owed, separate from personal tax returns.

Filing your corporation tax return late triggers automatic penalties. Filing incorrectly leads to investigations. An accountant should handle this unless you have accounting expertise.

A company with a March year-end must file its corporation tax return with HMRC by 31 March the following year (12 months after year-end) and pay any tax owed 9 months and 1 day after year-end.