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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: unpaid tax

ITA07/S956

Some or all of the tax due under Chapter 15 may not have been paid by the due date. Paragraph 4 (1) allows an assessment on the company in respect of any such tax, even if the tax is paid by the time the assessment is made.