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Contents

Official guidance

COM95000 · Payments: quarterly instalment payments

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COM95001 · Introduction
COM95005 · Transitional period
COM95010 · Anti-avoidance provisions
COM95020 · Calculating instalment amount due
COM95030 · Credit / debit interest
COM95040 · Information power
COM95050 · Instalment due dates
COM95060 · Intra group surrenders S963 CTA2010 (formerly S102 FA 1989) and QIP regulation 9
COM95070 · Penalty for unpaid tax
COM95080 · Pursuit
COM95090 · Payments: quarterly instalment cases: revenue determinations

Payments: quarterly instalment payments: contents
Payments: quarterly instalment payments: anti-avoidance provisions

COM95010 | Payments: quarterly instalment payments: anti-avoidance provisions

From HM Revenue & Customs · COTAX Manual

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