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Contents

Official guidance
Company Taxation Manual

CTM35100 · Income Tax: collection of tax on annual payments

  • CTM35105 · Introduction
  • CTM35110 · Return periods
  • CTM35115 · Contents of returns
  • CTM35120 · Date tax payable
  • CTM35125 · Set off of tax suffered by deduction
  • CTM35130 · Amended return where company becomes aware of an error
  • CTM35135 · Items included in error
  • CTM35140 · Payment made otherwise than in an accounting period
  • CTM35145 · Relevant payments not returned
  • CTM35150 · Unpaid tax
  • CTM35155 · Composite assessments
  • CTM35160 · Time limits
  • CTM35165 · Appeals
  • CTM35170 · Due and payable date on assessments
  1. Income Tax: collection of tax on annual payments: contents
  2. Income Tax: collection of tax on annual payments: date tax payable

CTM35120 | Income Tax: collection of tax on annual payments: date tax payable

From HM Revenue & Customs · Company Taxation Manual

ITA07/S949 (3)

The Income Tax due in respect of a relevant payment is due at the time the return is due, that is, within 14 days of the end of the return period. An assessment is not required but see CTM35130.

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