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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Income Tax: collection of tax on annual payments: payment made otherwise than in an accounting period

ITA07/S950

Where exceptionally the company makes a relevant payment on a date not within an accounting period, the company has to make a return under Chapter 15 within 14 days of that date and the IT due is payable at the time by which the return is due.