Corporation Tax Provision
Estimate the corporation tax provision to book in your accounts, whether quarterly instalments apply, and the payment deadline for your company size.
Gegevens gecontroleerd · juli 2026
When do I need to pay in quarterly instalments?
Broadly when your taxable profits (divided by associated companies) exceed £1.5m, and you were also large in the previous period, or immediately if profits exceed £10m.
Bron: HMRC — Corporation Tax: Large Companies (gov.uk/guidance/corporation-tax-quarterly-instalment-payments); Corporation Tax rates 2025/26. · bijgewerkt 2026
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Alles over Corporation Tax Provision
📋Overzicht+
Applies the 2025/26 corporation tax rates (19% up to £50,000, 25% above £250,000, marginal relief in between, thresholds divided by associated companies) to your taxable profit to give the year's tax charge. Large companies (broadly, taxable profits above £1.5m, also divided by associated companies) must pay in quarterly instalments rather than nine months after the year end.
💡 Best practices
- Book the provision as soon as your management accounts give a reliable profit estimate — don't wait for the final CT600.
- The £1.5m large-company threshold is divided by the number of associated companies, so group structures can tip into instalments sooner than expected.
- Under- or over-estimating the provision affects your balance sheet current tax liability — revisit it each quarter.
🔢 Concreet voorbeeld
£800,000 taxable profit, no associated companies: taxed mostly at 25% main rate, giving a provision of roughly £198,500 — below the £1.5m large-company threshold, so payable nine months after the year end.
📖Handleiding+
Zo gebruikt u deze rekentool
- 1
Enter your taxable profit for the period.
- 2
Add the number of associated companies, if any.
- 3
Confirm whether the company is 'large' for quarterly instalment purposes.
- 4
Enter last year's tax paid if you want it shown for comparison.
📚Woordenlijst+
- Quarterly instalments
- Large companies (and very large companies on an accelerated schedule) must pay corporation tax in instalments during the accounting period rather than nine months after it ends.
- Payment deadline
- Standard companies pay corporation tax nine months and one day after the end of the accounting period; large companies pay earlier, in instalments.
ℹ️Bronnen & updates+
Laatste gegevensupdate
7 juli 2026
Bronnen en referenties
HMRC — Corporation Tax: Large Companies (gov.uk/guidance/corporation-tax-quarterly-instalment-payments); Corporation Tax rates 2025/26.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
FAQ — Corporation Tax Provision
When do I need to pay in quarterly instalments?+
Broadly when your taxable profits (divided by associated companies) exceed £1.5m, and you were also large in the previous period, or immediately if profits exceed £10m.
What if I've already paid tax on account?+
Enter last year's tax paid for reference — the calculator shows it alongside the current provision so you can see the year-on-year movement.