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CT61 - on payment or accrual?

CT61 - on payment or accrual?

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From looking at the HMRC information and CT61 booklet, I can't establish whether you complete a CT61 at the time the interest and resultant tax is accrued or when it is paid and tax payment made.  The scenario relates to a director's loan.  For example - if the interest is charged based on the loan in the accounting period to 31 December 2018 but the interest isn't paid to the director until 30th June 2019, should the CT 61 have been completed within 14 days of the end of December or 14 days from the end of June this year?  If anyone can shed a light on this I would be very grateful.

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By Wanderer
18th Jun 2019 13:14

14 days from the end of June this year.

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By atleastisoundknowledgable...
18th Jun 2019 22:28

Payment

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