Commentary

B6.773A ATED—payment of tax

Business tax
Business tax | Commentary

B6.773A ATED—payment of tax

Business tax | Commentary

B6.773A ATED—payment of tax

Tax charged on a person (see B6.707) for a chargeable period must be paid not later than the filing date for the ATED return for that period (ie the return and payment are due by the same deadline)1. Refer to B6.771 for details of the filing deadlines for ATED.

The effect of this is that the following payment deadlines will apply for ATED:

  1.  

    •     for SDIs held as at 1 April in a chargeable period, the payment deadline is 30 days from this date (ie 30 April)

  2.  

    •     for SDIs acquired after 1 April in a

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