CTM92835 - CTSA: quarterly instalments: very large companies: oil and gas companies

CT and the supplementary charge paid on ring fence profits and adjusted ring fence profits of oil and gas companies are paid in 3 instalments. For a 12 month accounting period, payments are made in months 7 and 10 of the accounting period to which the liability relates and month 1 of the following accounting period.

These liabilities remain on the current instalment dates. However, for accounting periods beginning on or after 1 April 2019, all other liabilities move to the dates for very large companies.