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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Payments: processing payments: the payment obligation: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
   
59D(1) TMA 1970 The normal due and payable date for CTSA AP is nine months and one day after the end of the AP.
Regulation 5  
Corporation Tax (Instalment Payments) Regulations 1998 Statutory Instrument 3175 The due and payable date for an instalment in a quarterly instalment payment (QIP) case.