CTM92550 - CTSA: quarterly instalments: identification of large companies
Companies are expected to:
- decide for themselves if they need to make quarterly instalment payments (QIPs),
and
- take the initiative to make instalment payments.
Companies must indicate on the return form (CT600) if they are a large or very large QIP case. See CTM92680 for further information on the 바카라 사이트˜QIP바카라 사이트™ signal and the COTAX Manual (COM) COM110000, business area 바카라 사이트˜Pursuit바카라 사이트™ for fuller details.
The computer issues payslips to companies when the 바카라 사이트˜QIP바카라 사이트™ signal on the company record is 바카라 사이트˜potential바카라 사이트™, 바카라 사이트˜L바카라 사이트™ or 바카라 사이트˜V바카라 사이트™. It issues these about a month before the likely due date for an instalment payment they may need to make.
This is a non-statutory assistance measure and does not affect the principle that the Regulations require the company to act without prior prompting.