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Contents

Official guidance
COTAX Manual

COM95000 · Payments: quarterly instalment payments

  • 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
  1. Payments: quarterly instalment payments: contents
  2. Payments: quarterly instalment payments: instalment due dates

COM95050 | Payments: quarterly instalment payments: instalment due dates

From HM Revenue & Customs · COTAX Manual

An instalment due date is a date on which an instalment payment is due and payable.

You can find further information on instalment due dates including examples on Gov.uk:

  • Large Quarterly Instalment Payer Companies

  • Very Large Quarterly Instalment Payer Companies

Information can also be found in the Company Taxation Manual from CTM92500 onwards for large companies and from CTM92795 onwards for very large companies.

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