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Payments and refunds

Guidance and regulation

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  • Pay Corporation Tax if you’re a large company

    How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.

    • From: HM Revenue & Customs
    • Updated:
  • Corporation Tax: interest charges

    Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late.

    • From: HM Revenue & Customs
    • Updated:
  • Corporation Tax: penalties

    Find out when your company may be charged a Corporation Tax penalty and how they are calculated.

    • From: HM Revenue & Customs
    • Updated:
  • Corporation Tax: Group Payment Arrangements

    Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax.

    • From: HM Revenue & Customs
    • Updated: