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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: unpaid tax

CTM35150 | Income Tax: collection of tax on annual payments: unpaid tax

From HM Revenue & Customs · Company Taxation Manual

ITA07/S956

Some or all of the tax due under CHAPTER15 may not have been paid by the due date. PARA4 (1) allows an assessment on the company in respect of any such tax, even if the tax is paid by the time the assessment is made.

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