FA98/SCH18/PARA38 (2) provides that a Revenue determination under FA98/SCH18/PARA36 or 37 may be accompanied by a notice determining the dates on which amounts of tax become due and payable under TMA70/S59D or 59E.

The Corporation Tax (Instalment Payments) Regulations 1998 (SI1998/1975) identify the companies that are required to make quarterly instalment payments – see CTM92500 onwards. They do not refer to, or contain, any procedural rules for determining the company's status in the absence of a return.

Also, COTAX does not have a free standing facility to issue a Paragraph 38 (2) determination that tax is payable in instalments.

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