HMRC internal manual

Company Taxation Manual

CTSA: quarterly instalments: legislation

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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.