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HMRC internal manual

COTAX Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
19 December 2024 - See all updates
  1. Back to contents

COM95000 - Payments: quarterly instalment payments: contents

  1. COM95001
    Introduction
  2. COM95005
    Transitional period
  3. COM95010
    Anti-avoidance provisions
  4. COM95020
    Calculating instalment amount due
  5. COM95030
    Credit / debit interest
  6. COM95040
    Information power
  7. COM95050
    Instalment due dates
  8. COM95060
    Intra group surrenders S963 CTA2010 (formerly S102 FA 1989)
  9. COM95070
    Penalty for unpaid tax
  10. COM95080
    Pursuit
  11. COM95090
    Revenue determinations
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