Commentary

D1.115 Date of payment of corporation tax

Corporate tax
Corporate tax | Commentary

D1.115 Date of payment of corporation tax

Corporate tax | Commentary

Payment and collection of corporation tax

D1.115 Date of payment of corporation tax

Corporation tax self-assessment

The general rule under corporation tax self-assessment is that the tax charged for an accounting period is due and payable nine months and one day after the end of that period1. Large companies and very large companies may be required to make quarterly instalments of corporation tax (see D1.1328–D1.1332). The company tax return and self-assessment may be filed up to 12 months after the end of the period.

Interest on overdue corporation tax is calculated by reference to the amount payable under TMA 1970,

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