UK HMRC has published a policy paper on the new corporation tax installment payment requirements for very large companies, which will apply for accounting periods beginning on or after 1 April 2019 for companies with annual taxable profits of over GBP 20 million. Under the new rules, such companies will be required to make installment payments four months earlier than under current law, with payments due the 3rd, 6th, 9th, and 12th months of the current accounting period. Further, companies that are a member of a 51% group may also be subject to the new installment payment schedule. A company...