<p>Considering the impact of terminal impact time constraints and the state information of maneuvering targets on the guidance accuracy in multi-UAV cooperative guidance, this paper proposes an impact time cooperative control guidance law (ITCCG) that combines the optimal error dynamics with an improved adaptive cubature Kalman filter (IACKF) algorithm. First, a terminal impact time feedback term is introduced into proportional navigation guidance based on the relative virtual guidance model, and terminal time control is achieved through optimal error dynamics. Then, the Huber loss function is used to reduce the impact of measurement outliers, and the diagonal decomposition is applied to address the issue of non-positive definite matrices that cannot undergo Cholesky decomposition. Finally, the ITCCG and IACKF algorithms combined achieve multi-UAV time-cooperated guidance based on maneuvering target state estimation. Simulation results show that the proposed algorithm effectively reduces the target state estimation error and achieves cooperative guidance within the desired time frame.</p>