Is corporation tax deductible?

I wanted to check if the corporation tax I paid this year for the previous tax year is deductible from my company's income.
If not, how about the interest my company received from HMRC for the early tax payment? Do I need to add this to my company as a taxable income?
Thanks

Hi
The Corporation Tax (CT) is payable below the profit/loss line on the Profit and Loss account (P&L) and so is not deductible at arriving at the profit/loss.  
It would either be an asset (Debtor) or liability (Creditor) on the Balance Sheet.  
Credit interest, and repayment interest on repayments for Corporation Tax Self Assessment (CTSA) accounting periods, are taxable. 
Guidance is available at: CTM92320 - Corporation Tax self-assessment (CTSA): the payment obligation: credit interest and repayment interest are taxable - HMRC internal manual
Thank you