CTM92505 | CTSA: quarterly instalments: legislation
From HM Revenue & Customs · Company Taxation Manual
The Corporation Tax (Instalment Payments) Regulations 1998 (SI1998/3175) as amended, made under the authority of:
and ,
ICTA88/S826A,
and
,
set out the requirement for large companies to pay tax in quarterly instalments.
References to regulations in these guidance paragraphs are to those Regulations, unless otherwise stated.