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HMRC internal manual

Company Taxation Manual

CTSA: quarterly instalments: due dates: accounting period less than 12 months

When the accounting period is less than twelve months:

  • the final instalment is due, as normal, three months and 14 days after the end of the accounting period,
  • earlier instalments are due only if the earlier dates mentioned above fall before the due date for the final instalment.

This means that an accounting period of:

  • three months or less,
    • needs only the final instalment,
  • between three months one day and six months,
    • needs only a first and a final instalment,
  • between six months one day and nine months,
    • needs a first, a second and a final instalment,
  • more than nine months,
    • needs all four instalments.

The leap year point illustrated in Example 3 in CTM92570 affects the final instalment due date for a short accounting period that ends on 16 November.

Equally, a short accounting period that starts on 16 May or 16 August follows the pattern illustrated in Example 4 in CTM92570, if it is long enough. The examples in CTM92590 illustrate this.