The UK has published the Corporation Tax (Instalment Payments) (Amendment) Regulations 2017, which was made on 7 November 2017 and will come into force on 1 April 2019. The Regulations amend and insert regulations into the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) so that companies with annual taxable profits exceeding GBP 20 million pay Corporation Tax by installments 4 months earlier than large companies.
Under current rules, large taxpayers (generally those…