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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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CTSA: Loans to participators: Due date

ICTA88/S419 (3)

The normal due date for ICTA88/S419 (1) tax is:

  • For accounting periods ending after 30 September 1993 and before 31 March 1996:
    • 14 days after the end of the accounting period in which the liability arises.
  • For accounting periods ending on or after 31 March 1996:
    • nine months and one day after the end of the accounting period in which the liability arises. (ICTA88/S419 (3))