Part 15Deduction of income tax at source
Chapter 15Collection: deposit-takers, building societies and certain companies
Returns of income tax
949Payments in an accounting period
1
This section applies if a person makes a section 946 payment on a date which falls within an accounting period of the person.
2
The person must deliver a return to an officer of Revenue and Customs for each return period—
a
which falls within the accounting period, and
b
in which the person makes a section 946 payment.
3
The person must deliver the return within 14 days after the end of the return period to which it relates.
4
The return must show the amount of—
a
any section 946 payments made by the person in the return period, and
b
the income tax payable by the person in respect of those payments (see section 951).
950Payments otherwise than in an accounting period
1
This section applies if a person makes a section 946 payment on a date which does not fall within an accounting period of the person.
2
The person must deliver a return to an officer of Revenue and Customs within 14 days after the date on which the payment is made.
3
The return must show the amount of—
a
the payment, and
b
the income tax payable by the person in respect of that payment (see section 951).