Quick Answer
Nine months and one day after the end of your accounting period. The CT600 return is not due until twelve months after year end, so payment comes first…
Nine months and one day after the end of your accounting period. The CT600 return is not due until twelve months after year end, so payment comes first — a common cash flow trap for a company in its first profitable year.
Very large companies pay in quarterly instalments instead, but that only applies well above the profit levels most small companies reach.
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