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Companies do not wait for year end for the state to be paid. Advance corporate tax falls due in quarterly installments across the fiscal year, estimated from expected profit, with each installment deposited before moving to the next. The total should approximate the final year's liability closely enough to avoid surprises in the assessment. Mismatch is where cost appears. Underpaying the installments triggers interest on the shortfall from each due date, even when the annual return balances the books. Overpaying, by contrast, creates credit that is refunded or carried forward, costing the firm the use of its cash but protecting it from interest. The safe middle is a conservative estimate reviewed before every installment. Because each quarter starts a fresh estimate, a company that leapt into profit mid-year can simply pay more on the next installment rather than apologising at assessment. The habit is to forecast margin monthly and treat the four dates as review meetings for the tax account. Firms that plan installments from the annual budget, rather than the accountant's last-minute panic, find the contribution simply another line in the cash forecast.