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Extensions, instalments and the F24: building a calendar that never misses a payment
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 286 words · 3 min
Worked example
Luca's advance
Luca declared €3,200 of tax for 2025 and uses the historical method, so his 2026 advance is €3,200, far above €206. As an ISA taxpayer he splits it into two equal instalments of €1,600. The first is added to his €900 balance; the second falls due on 30 November 2026.
Worked example
A VAT balance moved to June
A consultant has a 2025 VAT balance of €1,000 and decides to pay it on 30 June 2026 together with her income taxes. There are four periods after 16 March: 4 × 0.40% = 1.60%. She pays €1,016 under tax code 6099, instead of the €1,000 she would have paid in March.
Practical case
Luca's summer
Luca, an engineer subject to ISA with revenue within his index's limit, owes a 2025 balance of €900 and a 2026 advance of €3,200, calculated with the historical method. He qualifies for the 2026 extension. How much does he pay if he pays by 20 July 2026? How much if he pays instead within the following thirty days? What remains to be paid in November, and by what date?
Hint: As an ISA taxpayer, the advance splits into two equal instalments. Add the first to the balance, then apply the surcharge for paying after 20 July.
Show the solution
Advance €3,200, above the €206 threshold: two equal instalments of €1,600. Summer payment: balance 900 + first instalment 1,600 = €2,500. By 20 July 2026 there is no surcharge: €2,500. In the following thirty days 0.80% is added: 2,500 × 0.80% = €20, so €2,520. The second instalment of €1,600 falls due on 30 November 2026 and must be paid in one go.
Answer: €2,500 by 20 July, or €2,520 in the thirty days after; €1,600 by 30 November 2026
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