Skip to content
Solved

CTM92810 | CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period: examples

From HM Revenue & Customs · Company Taxation Manual

Example 1

Accounting period from 1 January 2020 to 31 December 2020.

  • first instalment: 14 March 2020 (2 months and 13 days from the beginning of the AP)

  • second instalment: 14 June 2020 (3 months after the first instalment)

  • third instalment: 14 September 2020 (3 months after the second instalment)

  • final instalment: 14 December 2020 (3 months after the third instalment)