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Commentary

23.5 Payment of the tax

BUSINESSES vol 4(2) start-up, sale and purchase
| Commentary

23.5 Payment of the tax

| Commentary

23.5 Payment of the tax

The chargeable gains of a company must be included in the company’s self-assessment tax return in the same way as its trading profits1. In the context of trading profits, a company must usually pay its corporation tax bill nine months and one day after the end of the relevant accounting period2 unless it is a so-called ‘large company’ and subject to payment by instalments3.

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