Quarterly tax instalment payments and the super deduction

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Companies with accounting periods ended 31 December 2021 will be making their first payment on 14 July and companies in the very large payments regime with a 31 March 2022 year end will be planning to make their first payment on 14 June. It is becoming very apparent that the availability of the super deduction announced by the Chancellor in the budget in March of this year is playing a very significant role in how much that payment needs to be or even if there is a payment needed at all. Using illustrative examples our tax experts provide some guidance here.

MHA MacIntyre Hudson

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