Part 15Deduction of income tax at source
Chapter 15Collection: deposit-takers, building societies and certain companies
Returns of income tax
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).