The business department wants companies to publish quarterly payment information and fines are being considered for companies that breach the rules.

I was slightly relieved to find it was a quarterly payment, equal to about £86 a month.

The government defines 'regular' contributions as a monthly or quarterly payment.

The increase to earnings has enabled the company to raise its dividend by 20 cents increasing quarterly payments to 37.5 cents a share.

Changes in your income, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax and adjust your remaining quarterly payments accordingly.