If a company is not classified as large, when is the corporation tax due?

The correct answer is that corporation tax for a company not classified as large is due 9 months and 1 day after the end of the accounting period. This deadline applies specifically to smaller companies that do not meet the criteria to be classified as large entities, which generally involve having higher annual profits or turnover.

This timeline is established as per tax regulations, which allow smaller companies a brief period after the close of their accounting period to prepare and submit their financial statements and tax computations. By setting a firm due date, it ensures that the company has sufficient time to accurately assess their tax obligations and ensures compliance with tax laws.

In contrast, the other options refer to different timelines that do not apply to non-large corporations. For instance, a 6-month deadline would be too short for adequate preparation, while a year after the accounting period or at the end of the current tax year would not align with standard practices for smaller companies. These options would typically apply to different classifications, indicating a misunderstanding of the tax payment schedules specific to corporation sizes.