Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Payments: quarterly instalment payments: instalment due dates

An instalment due date is a date on which an instalment payment is due and payable. The dates are as follows.

For a 12 month AP

Instalment Instalment due date
   
First six months and 13 days from the start of the AP.
Second three months from the first instalment due date.
Third three months from the second instalment due date.
Final three months and 14 days from the end of the AP.

You must determine the due dates for the second and third instalments from the due date for the first and second instalments respectively, not from the start of the AP.

When the first or second instalment is due on the last day of a calendar month, the second or third instalment is due on the last day of the third following month.

When the first or second instalment is due on some other day, the second or third instalment is due on the correspondingly numbered day in the third following month.

When there is no correspondingly numbered day in the third following month, the second or third instalment is due on the last day of the third following month.

For an AP of less than 12 months

The final instalment is due, as normal, three months and 14 days from the end of the AP. Earlier instalments are due only if the dates for the earlier instalments as shown above, fall earlier than the date of the final instalment.

This means that an AP of:

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

See the Company Taxation Manual (CTM) at CTM92570 and 92590 for examples of instalment dates for APs of 12 months or less.

For quarterly instalment payment cases with APs that ended before 1 July 2002, there was a transitional period with different payment dates. See COM95005 for more information.