Part 15

Deduction of income tax at source
Chapter 15

Collection: deposit-takers, building societies and certain companies

Returns of income tax

Payments otherwise than in an accounting period
950
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).
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)