CTM92810 - CTSA: quarterly instalments: very large companies: due dates: 12 month accounting period: examples

Example 1

Accounting period from 1 January 2020 to 31 December 2020.

• first instalment: 14 March 2020 (2 months and 13 days from the beginning of the AP)
• second instalment: 14 June 2020 (3 months after the first instalment)
• third instalment: 14 September 2020 (3 months after the second instalment)
• final instalment: 14 December 2020 (3 months after the third instalment)