The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Whenever HMRC establishes that the tax self-assessed by a taxpayer is insufficient, but the check is still to be completed, it will normally request an interim payment of the anticipated further liabilities.
Making an interim payment (which may also be referred to as a payment on account or an on-account payment) will benefit the taxpayer as it will:
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