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HMRC internal manual

Company Taxation Manual

CTSA: quarterly instalments: due dates: 12 months accounting period: examples

Example 1

Accounting period ended 30 April 2010

  • First instalment 13 November 2009
  • Second instalment 13 February 2010
  • Third instalment 13 May 2010
  • Final instalment 14 august 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 January 2010
  • Second instalment 30 April 2010
  • Third instalment 31 July 2010
  • Final instalment 31 October 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 May 2011
  • Second instalment 30 August 2011
  • Third instalment 30 November 2011
  • Final instalment 1 March 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 November 2011
  • Second instalment 29 February 2012
  • Third instalment 31 May 2012
  • Final instalment 29 August 2012.