Corporation Tax Return filing comprises a deadline which sets in at twelve months after the termination of a corporate accounting period. The earliest payment date falls nine months and one day beyond the period end. Late payments of taxes receive fines from HMRC that start at £100 for being one day past the deadline and increase with each passing day. All businesses must arrange their operations to fulfill both payment and submission obligations. Employing accounting programs together with ct bookkeeping assures businesses fulfillment of HMRC regulations.