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HMRC internal manual

COTAX Manual

Payments: processing payments: the payment record: 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 CT is nine months and one day after the end of the AP.
455(3) CTA 2010 Determines the due date for tax payable under S455 CTA 2010.