IHTM30202 - Payment by instalments: election
Tax is not payable by instalments unless the taxpayer makes a written election to do so. The HMRC accounts (IHTM10011) include sections for an election to be made.
Tax is not payable by instalments unless the taxpayer makes a written election to do so. The HMRC accounts (IHTM10011) include sections for an election to be made.