HMRC publish guidance on “how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million”.
The guidance has been updated as follows:
“Information for accounting periods ending on or after 1 April 2015 and before 1 April 2023 has been added. This change is due to legislative changes with effect from 1 April 2023.”
https://www.gov.uk/guidance/pay-corporation-tax-if-youre-a-very-large-company