CTM92805 - CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period

With the exception of bank levy and ring fence CT and the supplementary charge on ring fence profits and adjusted ring fence profits of oil and gas companies, the due dates for quarterly instalments for a twelve-month accounting period are:

• first instalment: two months and 13 days after the start of the accounting period,
• second instalment: three months after the first,
• third instalment: three months after the second,
• final instalment: three months after the third.

Therefore, payments will be due on the 14th day of months 3, 6, 9 and 12 of the accounting period.

There are examples at CTM92810.