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Contents

Official guidance
Company Taxation Manual

CTM22000 · ACT collection

  • CTM22010 · Introduction
  • CTM22050 · Return periods
  • CTM22060 · Contents of returns
  • CTM22070 · Date payable
  • CTM22080 · Franked investment income received in a later return period
  • CTM22085 · FID received in later return period
  • CTM22090 · Claims
  • CTM22100 · Franked payments which are not money payments
  • CTM22110 · Payments of an uncertain nature
  • CTM22150 · Items included in error
  • CTM22160 · Franked payments not made in an accounting period
  • CTM22170 · Franked payments or FID paid not returned
  • CTM22180 · ACT not paid
  • CTM22190 · Composite assessments
  • CTM22200 · Time limits
  • CTM22210 · Appeals
  • CTM22220 · Due and payable date: assessments
  • CTM22250 · Changes in rate of ACT
  • CTM22260 · Amount of set-off: different rates
  • CTM22270 · Calculations
  • CTM22280 · Effect of the provisions
  • CTM22350 · International headquarters companies (IHC): general
  • CTM22360 · International headquarters companies (IHC): assessments
  1. ACT collection: contents
  2. ACT collection: ACT not paid

CTM22180 | ACT collection: ACT not paid

From HM Revenue & Customs · Company Taxation Manual

ICTA88/SCH13/PARA3 (2)

If ACT is not paid on or before the due date, you can raise an assessment for the ACT.The assessment can be raised even if the ACT has been paid when the assessment is made.

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