Article 140 - Due and Payable Date
(1) Corporation tax for an
Accounting Period is due and payable on the day following the expiry of 6 months from the end of that period.
(2) However, where—
(a) a self-assessment is amended under Article 116 or Article 124 any additional corporation tax is due and payable 30 days after the date on which the amendment is made;
(b) corporation tax is charged by an assessment issued under Article 128 or recovered under Article 141 it is due and payable 30 days after the assessment is issued; or
(c) corporation tax is charged by a determination made under rule 8.2 of the
Tax Rules it is due and payable 30 days after the date on which the determination is issued.
|Amended (as from 18th June 2014)|