Corporation Tax annual compliance checklist

Annual Corporation Tax checklist

Use this checklist to verify your Corporation Tax compliance at the end of each accounting period. Missing any of these steps can result in penalties, interest, or lost tax relief.

Corporation Tax records retention periods

Minimum retention periods for Corporation Tax records.

Standard retention period: 6 years from the end of the last company financial year
Asset records (if expected to last longer): Longer than 6 years if assets expected to last more than 6 years
Multi-period transactions: Longer retention if records cover more than one accounting period
Late return or compliance check: Extended beyond 6 years if return filed late or HMRC compliance check started
Authority: HMRC

Key deadlines summary

For an accounting period ending 31 March 2025:

Pay Corporation Tax: 1 January 2026 (9 months + 1 day)
File accounts at Companies House: 31 December 2025 (9 months)
File CT600 with HMRC: 31 March 2026 (12 months)

Remember: the payment deadline comes before the filing deadline. Do not wait until you file the CT600 to pay.

File your Company Tax Return

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Corporation Tax annual compliance checklist

Annual Corporation Tax checklist

Key deadlines summary

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Annual Corporation Tax checklist

Key deadlines summary

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