All ‘corporation tax-related payments’ made on or after 1 April 2011 must be made electronically (the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282), reg. 3(2B)). The following are corporation tax-related payments for this purpose:

the company's corporation tax liability as calculated in accordance with FA 1998, Sch. 18, para. 8 (see ¶183-410) and including where payments are required under the instalments regime (see ¶183-435);

interest payable on overdue corporation tax under TMA 1970, s. 87A (see ¶183-432); and

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