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HMRC internal manual

Company Taxation Manual

Income Tax: collection of tax on annual payments: due and payable date on assessments


Tax due on an assessment under Chapter 15 is due (subject to any appeal) within 14 days of the issue of the notice of assessment unless due earlier under section 949, section 957 or section 950 of that Act (see CTM35120, CTM35135 and CTM35140).