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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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CTSA: quarterly instalments: due dates: 12 months accounting period: examples

Example 1

  • Accounting period ended 30.04.2010 ### Example 2

(First instalment due on the last day of a calendar month.)

Accounting period 18 July 2009 to 17 July 2010.

  • First instalment 31.1.2010.
  • Second instalment 30.4.2010.
  • Third instalment 31.7.2010.
  • Final instalment 31.10.2010.

Example 3

The instalment due dates for an accounting period that begins on 16 February, 16 May or 16 August or ends on 16 November are affected by whether or not the following year is a leap year. The following examples illustrate this.

Accounting period 17 November 2010 to 16 November 2011.

  • First instalment 30.5.2011.
  • Second instalment 30.8.2011.
  • Third instalment 30.11.2011.
  • Final instalment 1.3.2012 (because 2012 is a leap year; in a non-leap year the final instalment would be due on 2 March).

Example 4

Accounting period 16 May 2011 to 15 May 2012 (a leap year).

  • First instalment 29.11.2011.
  • Second instalment 29.2.2012.
  • Third instalment 31.5.2012.
  • Final instalment 29.8.2012.