Reclaiming overpaid CT instalment payments

Can you get overpaid instalment tax back before the return has gone in?

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It is apparent that a client has overpaid its corporation tax instalments - is it possible to get the money back before the return has been submitted?



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By Tim Vane
21st Feb 2017 17:01

How will HMRC be able to confirm that CT has been overpaid before the return goes in? Your client will receive interest on any overpaid amount once the return is submitted.

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Replying to Tim Vane:
By David_Lewis
21st Feb 2017 18:14

Why would they need to confirm? - it would simply be a revision of the estimated amount and interest would be payable if the estimate is wrong.

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By Ruddles
21st Feb 2017 17:21

SI 1998/3175, reg 6

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Replying to Ruddles:
By David_Lewis
21st Feb 2017 18:15

Thanks that's helpful

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