(TMA 1970, s. 59D–59FA; SI 1998/3175; ITA 2007, Pt. 15)

(In-Depth: ¶183-410ff.; ¶117-000ff.)

Liability

Due date

Corporation tax (TMA 1970, s. 59D)

Nine months and one day after end of an accounting period(1)

Corporation tax of large companies in instalments(2)(3)

The 14th day of the 7th, 10th, 13th and 16th months after start of a 12-month accounting period.

Corporation tax of very large companies in instalments (for accounting periods beginning on or after 1 April 2019)(3)(4)(5)

The 14th day of the 3rd, 6th, 9th and 12th months after the start of a 12-month accounting period.

Income tax on interest, annual payments etc.

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