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HMRC internal manual

Company Taxation Manual

CTSA: quarterly instalments: scope

The arrangements:

  • apply to large companies only (see CTM92520),
  • apply to CT chargeable on company profits (as calculated under FA98/SCH18/PARA8, see CTM93110 for detail).

CT, in this context, includes any amount assessable or chargeable as if it were corporation tax within the definition of “tax” in Paragraph 1 of Schedule 18 to FA1998, including for example liability under CTA2010/S455 (loans to participators by close companies) and ICTA88/S747 (controlled foreign companies).