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)