The tax charged in a corporation tax self-assessment is normally payable nine months and one day after the end of the accounting period to which it relates (the normal due date)1. In contrast to the rules for income tax self-assessments, this date applies to any amendment to the self-assessment, whether by the company or by HMRC. Clearly, if the amendment is not made until after the normal due date, it will not be possible for payment to be made by that date, but the due date will affect the calculation of interest on tax paid late (see A4.623).
Determination by an HMRC officer in the absence of a return
If
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:23