(a) ABC Ltd has taxable total profits of £1,800,000 for the year to 31 March 2023.

Taxable total profits were £1,600,000 for the year to 31 March 2022.

Calculate the company's corporation tax liability for the year to 31 March 2023 and state the date (or dates) on which this tax is due to be paid

(b) DEF Ltd has changed its accounting date from 31 December to 30 June. The first accounts to 30 June are for the six-month period to 30 June 2022. Taxable total profits for this six-month period are £960,000. Taxable total profits for the year to 31 December 2021 were £1,730,000.

Calculate the company's corporation tax liability for the six months to 30 June 2022 and state the date (or dates) on which this tax is due to be paid.