End of Corporation Tax financial year

**FarmerPalmer** · 2 April 2008, 15:45

Ring them and talk to them - there is a number on the letter.
I've found them to be very helpful and understanding in the past.

**FarmerPalmer** · 2 April 2008, 15:46

The date for CT is variable depending on the end of your accounting year - and not set in stone unlike personal taxation.

Mine is 31st December for CT

**Danbro** · 2 April 2008, 16:03

Danbro Accounting Ltd

Hi Tony,

The 31/3/08 date you refer to relates to the due date of the Corporation Tax return, this is due 12 months after your first year of trade. Note that if you have traded for 13 months then you have to prepare 2 CT returns, 1 for the 1st 12 months, due 12 months after the year end and a 2nd CT return for the final 3 months due a month after.

Thanks

Neil

**ittony** · 2 April 2008, 16:08

Originally posted by FarmerPalmer View Post

The date for CT is variable depending on the end of your accounting year - and not set in stone unlike personal taxation.

That's what I thought. But this: http://calculators.bizezia.com/calen...xDates2008.pdf says differently.

My original information said it would be nine months after my first accounting period end date that corporation tax would be due and a further three months until the company tax return is due. But that doesn't seem right either. How can the payment calculations be due three months after the payment itself?

**FarmerPalmer** · 2 April 2008, 16:14

I know it doesn't sound right but it is
- you have to pay within 9 months of year end
- but only have to file accounts within 12 months.

That is what it says on my "Notice to deliver a Company Tax Return" from HMRC.

**Lewis** · 2 April 2008, 16:14

I looked on my HMRC letter. For me

Year end 31/03/08
Need to Pay tax by 01/01/09
Send return 31/03/09

So yes need to pay before send return.

End of Corporation Tax financial year