Post 1/4/23 when we return to margin relief etc, is the threshold for large companies for instalment payments also reducing to £250,000 or is this just for calculating the rate?
Thanks
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If the HMRC guidance says not, I’d just follow that.
https://www.gov.uk/guidance/corporation-tax-paying-in-instalments
It seems that Statutory Instrument 1998/3175 - Corporation Tax (Instalment Payments) Regulations 1998, Section 3, is only to be amended to change "related 51% group companies" to read "associated companies" and therefore the £1.5m threshold is not being reduced to the threshold for the 25% main rate (i.e. £250k) from 1 April 2023.