Corporation tax instalment payments for “very large” companies
On 7 November 2017, regulations accelerating the date when “very large” companies must pay corporation tax by instalments, were made. For accounting periods that begin on or after 1 April 2019, companies with annual taxable profits above £20m will need to make quarterly instalment payments of tax in the 3rd, 6th, 9th and 12th month […]