• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Quarterly payments by companies

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Quarterly payments by companies

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by Ibrahim.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • November 28, 2015 at 6:06 pm #286000
    Ibrahim
    Member
    • Topics: 41
    • Replies: 79
    • ☆☆

    Quarterly payments are not required if
    » current augmented profits do not exceed £10 million
    and
    » the company was not large in previous CAP

    And there is a statement in your lecture notes that says “Quarterly instalments apply to large companies”
    Thus how can we interpret that last statement with the first one.
    thanks

    November 30, 2015 at 2:14 pm #286429
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Quarterly instalments do only apply to large companies BUT only if they were also large in the preceding CAP

    November 30, 2015 at 2:24 pm #286434
    Ibrahim
    Member
    • Topics: 41
    • Replies: 79
    • ☆☆

    i think I now got the point that even if a company is not large in its preceding CAP, if its current augmented profits exceed £10 million it has to make quarterly instalments.
    thanks

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • priyagolani14 on FA Chapter 4 Questions Accruals and Prepayments
  • John Moffat on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
  • John Moffat on Business Documentation – ACCA Financial Accounting (FA) lectures
  • JocelynChen on Goodwill, NCI and group retained earnings – ACCA (SBR) lectures
  • ParthivP on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in