T Ltd has owned 90% of the ordinary share capital of B Ltd for many years. Both are UK resident. Recent results for the two companies are as follows:

T Ltd T Ltd B Ltd y/e 31/3/2022 y/e 31/3/2023 y/e 30/11/2022

£ £ £

Trading profit/(loss) 880,000 130,000 (174,000)

Chargeable gains 25,000 13,000 3,000 Gift Aid donations 5,000 5,000 -

No dividends have been received by either company in any of these years and maximum group relief is claimed. Calculate the corporation tax which is payable by each company for each accounting period and state the due date (or dates) of payment.