Commentary

A4.607 Corporation tax—due date for payment

Administration and compliance

A4.607 Corporation tax—due date for payment

A4.607 Corporation tax—due date for payment

The tax charged in a corporation tax self-assessment is normally payable nine months and one day after the end of the accounting period to which it relates (the normal due date)1. In contrast to the rules for income tax self-assessments, this date applies to any amendment to the self-assessment, whether by the company or by HMRC. Clearly, if the amendment is not made until after the normal due date, it will not be possible for payment to be made by that date, but the due date will affect the calculation of interest on tax paid late (see A4.623).

Determination by an

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