iHow it is calculated
The advance payment applies your rate to the period’s profit; instalments already made in earlier periods are set off:
advance tax = period profit × rate
£100,000 profit at the 25% main rate = £25,000 advance tax.
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Taxes · Updated 2026
Advance Tax Calculator
Estimate an advance (on-account) tax payment from your period profit and rate. UK Corporation Tax is 25% — 19% below the small-profits threshold; Self Assessment payments on account are made toward your bill.
Enter the details
£
%
Enter the period profit and the rate.
=Advance tax
25,000.00£
Period profit100,000.00 £
Advance tax 25.00%−25,000.00 £
Remaining75,000.00 £
UK Corporation Tax is 25% (19% small-profits rate); Self Assessment payments on account are typically 50% of last year’s bill each. This applies a single rate you set to the period profit. Enter the rate for your case.
Period profit 100,000.00 £ × 25.00% = Advance tax 25,000.00 £, Remaining 75,000.00 £Indicative tax figures, not advice. This applies a single rate you set — your actual advance payments may differ. Check the rate in force for your case. Instant in-browser calculation, no account.
Last updated: 11 July 2026 Source: HMRC — Corporation Tax
⚖︎ Results are for informational purposes and do not constitute tax advice. For specific situations, consult a licensed accountant or the relevant tax authority.
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?Frequently asked questions
What rate should I use?
UK Corporation Tax is 25% (main rate), with a 19% small-profits rate below £50,000 and marginal relief between £50,000 and £250,000. Self Assessment payments on account are usually 50% of the previous year’s tax bill each. Enter the rate that fits your case.
What is advance tax?
It is tax paid during the year toward your final bill — quarterly instalment payments for larger companies, or two payments on account for Self Assessment — and set off against the tax finally due.
When is it due?
Corporation Tax instalments are quarterly for large companies; Self Assessment payments on account fall due on 31 January and 31 July. Check HMRC for the dates that apply to you.
Are earlier payments deducted?
Yes — the rate applies to cumulative profit and earlier instalments are set off, so you pay only the difference.
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