| | | Amount payable under section |
| The date determined by or under |
| | |
| | | 62 of FA 2004 (except an amount |
| regulations under section 62 of FA |
| | |
| | | falling within item 16, 21 or 22) |
| 2004 as the date by which the amount |
| | 5 |
| | | | | | |
| | | | | | |
| | | Amount shown in company tax |
| The filing date for the company tax |
| | |
| | | return under paragraph 3 of |
| return for the accounting period for |
| | |
| | | | which the tax is due (see paragraph 14 |
| | 10 |
| | | | of Schedule 18 to FA 1998) |
| | |
| | | | The filing date for the company tax |
| | |
| | | regulations under section 59E of |
| return for the accounting period for |
| | |
| | | TMA 1970 (except an amount |
| which the tax is due (see paragraph 14 |
| | |
| | | falling within item 16, 21 or 22) |
| of Schedule 18 to FA 1998) |
| | 15 |
| | | Amount payable under section |
| The filing date (determined under |
| | |
| | | 226 of IHTA 1984 (except an |
| section 216 of IHTA 1984) for the |
| | |
| | | amount falling within item 14 or |
| account in respect of the liability for |
| | |
| | | | | | |
| | | Amount payable under section |
| For the first instalment, the filing date |
| | 20 |
| | | 227 or 229 of IHTA 1984 (except |
| (determined under section 216 of |
| | |
| | | an amount falling within item 14 |
| IHTA 1984) for the account in respect |
| | |
| | | | of the liability for that amount
|
| | |
| | | | For any later instalment, the date |
| | |
| | | | falling 30 days after the date |
| | 25 |
| | | | determined under section 227 or 229 |
| | |
| | | | of IHTA 1984 as the date by which the |
| | |
| | | | | | |
| | | Amount payable under section |
| The date falling 30 days after the date |
| | |
| | | | specified in section 86(1) or (2) of FA |
| | 30 |
| | | | 2003 as the date by which the amount |
| | |
| | | | | | |
| | | Amount payable under section |
| The date falling 30 days after the date |
| | |
| | | 87, 93 or 96 of FA 1986 or |
| determined by or under regulations |
| | |
| | | Schedule 19 to FA 1999 (except |
| under section 98 of FA 1986 as the |
| | 35 |
| | | an amount falling within item 16, |
| date by which the amount must be |
| | |
| | | | | | |
| | | | The date falling 30 days after the date |
| | |
| | | paragraph 13 of Schedule 2 to |
| determined in accordance with |
| | |
| | | OTA 1975 (except an amount |
| paragraph 13 of Schedule 2 to OTA |
| | 40 |
| | | falling within item 16, 21 or 22) |
| 1975 as the date by which the amount |
| | |
| | | | | | |
| AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE |
| | |
| | | Amount payable under section |
| The date falling 30 days after the date |
| | |
| | | | specified in section 59B(5A) of TMA |
| | 45 |
| | | | 1970 as the date by which the amount |
| | |
| | | | | | |
| | | Amount shown in determination |
| The filing date for the company tax |
| | |
| | | under paragraph 36 or 37 of |
| return for the accounting period for |
| | |
| | | | which the tax is due (see paragraph 14 |
| | 50 |
| | | | of Schedule 18 to FA 1998) |
| | |
| | | | The filing date (determined under |
| | |
| | | determination made by HMRC in |
| section 216 of IHTA 1984) for the |
| | |
| | | the circumstances set out in |
| account in respect of the liability for |
| | |
| | | | | | 55 |