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HMRC internal manual

Company Taxation Manual

CTSA: quarterly instalments: identification of large companies

Companies are expected to:

  • decide for themselves if they need to make quarterly instalment payments (QIPs),

and

  • take the initiative to make instalment payments.

Companies must indicate on the return form (CT600) if they are a QIP case. See CTM92680 for further information on the ‘QIP’ signal and the COTAX Manual (COM) COM110000, business area ‘Pursuit’ for fuller details.

The computer issues payslips to companies when the ‘QIP’ signal on the company record is ‘potential’ or ‘yes’. It issues these about a month before the likely due date for an instalment payment they may need to make.

This is a non-statutory assistance measure and does not affect the principle that the Regulations require the company to act without prior prompting.