Question follow-through · 108080

Corporation Tax: Interest Charges

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of interest charges on companies that are unable to estimate quarterly instalment payments accurately due to the unpredictable timing and size of capital gains.

answeredTreasury

About this written question

A written question asks a government minister for information in writing. Parliament publishes the question and any answer.

Answering body
Treasury
Tabled
23 Jan 2026
Target answer date
27 Jan 2026
Answer
2 Feb 2026 · 10 calendar days after tabling

Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.

More questions by this MP on Economy and business

Shared topic keywords suggest a connection; they do not establish a follow-up.

Votes on this topic

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Recorded timeline

  1. 23 Jan 2026

    Question tabled

    To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of interest charges on companies that are unable to estimate quarterly instalment payments accurately due to the unpredictable timing and size of capital gains.

  2. 27 Jan 2026

    Target answer date

    Date supplied by the official written-questions record.

  3. 2 Feb 2026

    Answer published

    If a company or a group's annual profits exceed £1.5 million, they will be classed as ‘large’ and will be required to pay their Corporation Tax in quarterly instalments. This long-standing regime ensures that larger companies pay their Corporation Tax bil...

Open official record

Official data retrieved 28 Sept 2026.

Later records

Possible follow-up questions

Strong links require the same MP, department and exact heading. Other same-department questions are shown as unreviewed candidates, not as confirmed follow-ups. No debate link is asserted unless a stable source relationship exists.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Children's Play: Business Rates

6 Feb 2026 · To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of business rates on soft play centres in Harpenden and Berkhamsted constituency.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Children's Play: Business Rates

10 Feb 2026 · To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of business rates on soft play centres in Harpenden and Berkhamsted constituency.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Voluntary Contributions: British Nationals Abroad

27 Feb 2026 · To ask the Chancellor of the Exchequer, what consideration her Department gave to transition arrangements for UK citizens living abroad who have been making voluntary Class 2 National Insurance contributions but have not yet qualified for a full State Pen

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Voluntary Contributions: British Nationals Abroad

27 Feb 2026 · To ask the Chancellor of the Exchequer, how many UK citizens living abroad were making voluntary Class 2 National Insurance contributions in each of the last five years.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Hospitality Industry: Harpenden and Berkhamsted

27 Feb 2026 · To ask the Chancellor of the Exchequer, what steps her Department is taking to support the hospitality sector in Harpenden and Berkhamsted constituency.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Business Rates: Valuation

27 Apr 2026 · To ask the Chancellor of the Exchequer, what recent assessment she has made of the adequacy of the Valuation Office Agency’s performance in responding to Checks and Challenges to rateable values of non-domestic properties; and what steps her Department is