Corporation Tax filing deadline

8 Dec 2020

The deadline for filing a corporation tax return is 12 months after the end of the accounting period it covers. Many companies have a 31 December accounting period end and 31 December 2020 is therefore the filing deadline for accounting periods ending on 31 December 2019.

Companies should wherever possible file their corporation tax return by the relevant deadline. However, some companies may be finding it difficult to do so this year, due to the impact of COVID-19. If the filing date for the corporation tax return has not yet passed, we understand that HMRC may be willing to defer the issue of a late filing penalty. Where you do not have a Customer Compliance Manager contact point, you should contact HMRC to seek such a deferral. HMRC are allowing these on a case by case basis but have updated their internal guidance to ensure a consistent approach.

Further information regardig filing dates, including later filing where the Registrar of Companies grants a company further time to deliver its accounts, can be found in the COTAX Manual.

A message from HMRC regarding Corporate Interest Restriction late filing penalties can be found here.