The UK has published the Corporation Tax (Instalment Payments) (Amendment) Regulations 2017, which was made on 7 November 2017 and will come into force on 1 April 2019. The Regulations amend and insert regulations into the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) so that companies with annual taxable profits exceeding GBP 20 million pay Corporation Tax by installments 4 months earlier than large companies. Under current rules, large taxpayers (generally those with annual profits exceeding GBP 1.5 million) are required to make quarterly installment payments based on estimated profits with the payments due in the 7th and 10th...