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HMRC internal manual

Company Taxation Manual

CTSA: quarterly instalments: legislation

The Corporation Tax (Instalment Payments) Regulations 1998 (SI1998/3175) as amended, made under the authority of:

  • TMA70/S59DA (8) and TMA70/S59E,
  • ICTA88/S826A,


  • FA98/S30,

set out the requirement for large companies to pay tax in quarterly instalments.

References to regulations in these guidance paragraphs are to those Regulations, unless otherwise stated.