Companies income tax is due for payment:
AOn the date the assessment is served
BWithin two months of service of the notice of assessment
COn or before the due date for filing the self-assessment returnCORRECT
DAt the end of the year of assessment
ICANTaxationCompanies Income Tax: Computation and Losses2021
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Why the answer is C, and why the others tempt you.
Under self-assessment the tax is payable on or before the filing due date, being six months after the accounting year end, though the company may apply to pay in instalments within the year of assessment.
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