In the UK, "Self-assessed income tax (for those who pay by instalments) will be deemed to accrue evenly over the tax year in which the relevant accounting period ends. The accrual will be based on the two payments on account (received in the January in the tax year and the July following it), with a statistical estimation of the balancing payment, net of repayments, due in the January of the year following the end of the tax year."
I'm having a little trouble interpreting this. Suppose I owe self-assessment tax to the UK on a single payment of $200K received 1 August 2022. Suppose further that I pay my UK self assessment tax by installments. First payment is due 31 Jan 2023; let's say that that's when I pay the tax on that $200K. When are the UK taxes owed on this 200K considered to have accrued: on August 1 2022? On 31 Jan 2023? Or is it 'continuous', e.g., 5/6ths of the taxes accrued during the 5 months from August through December, and 1/6th accrued in January?