Everyone pays every quarter I would think no or you get some serious penalties at least in the US.. I always cringe though at the April “even up” stage. Lats year I had to pay estimated earnings and a large sum to cover my shortfall on the fourth quarter of 2006, that was a sad day as I torched the checking account that month.
I try to put half of all earnings into a savings account right off and set it aside and still try to pay all bills, fun and taxes with the other half then if your hit with a surprise the savings is always sitting there waiting for the kids to hit college lol.