There are special rules for the payment of ring fence corporation tax, supplementary charge and, where relevant, and energy profits levy1. Under these rules companies with a ring fence trade are required to pay their ring fence corporation tax and supplementary charge (and, where relevant, the profits levy) by way of three equal instalments. For accounting periods beginning on or after 26 May 2022 and ending on or before 31 March 2030, these instalments will also include the levy. For accounting periods which straddle these dates and also 1 January
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Web page updated on 17 Mar 2025 14:32