Open consultation

Call for evidence: timely payment


We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies.

This consultation closes at

Consultation description

As part of the government’s 10-year strategy to build a trusted, modern tax administration system, this call for evidence is the start of a conversation about the benefits and challenges of the current tax payment timings, and for moving to more frequent, in-year tax calculation and payment.

It focuses on Income Tax Self Assessment and Corporation Tax for companies outside the quarterly instalment regime, but welcomes feedback on other taxes.

This call for evidence will be of interest to everyone paying Income Tax and National Insurance contributions outside existing regular payment regimes (such as Pay as You Earn) and those in Corporation Tax Self Assessment who are not within the quarterly instalment payment regime.

We are also interested in the views of advisers and representative bodies of these taxpayers, and wider stakeholders that include finance professionals, software providers, civil society and other voluntary organisations.


Timely payment - call for evidence

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Published 23 March 2021