HMRC internal manual

Company Taxation Manual

CTM22220 - ACT collection: due and payable date: assessments

ICTA88/SCH13/PARA10 (2)

The tax due on any assessment under Schedule 13 is due within 14 days of the issue of the notice of assessment (subject to any appeal).

Other dates may apply instead. If earlier, use:

  • 14 days from the end of the return period, for most franked payments and foreign income dividends which should be included in a return (ICTA88/SCH13/PARA3 (1), CTM22070).
  • 14 days after making a qualifying distribution (which is a payment) on a date which does not fall within an accounting period (ICTA88/SCH13/PARA9, CTM22160).

An alternative date may be given by ICTA88/SCH13/PARA8 for the correction of an error made in the return (CTM22150).