CT acknowledgements and payslips
1st August 2017
Do remember to pay the corporation tax due. HMRC are no longer issuing acknowledgements or payslips after a return has been filed. HMRC is still paying interest at 0.5% on tax not due by instalments that is paid earlier than 9 months after the accounting period end. The return itself is not due until 12 months after the accounting period end (in most cases), so if cash flow is tight and you do not want HMRC debt section chasing you and you know you will have funds by then to pay the tax, it might be worth delaying the submission.