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HMRC internal manual

Company Taxation Manual

CTSA: introduction: legislation applicable

Most of the administrative provisions for CTSA (including many that are carried overwith little or no effective change from CTPF) are set out in FA98/SCH18.

The table below lists the main CTSA provisions and shows CTPF and IT equivalents.

Most of the administrative provisions for CTSA (including many that are carried overwith little or no effective change from CTPF) are set out in FA98/SCH18.
The table below lists the main CTSA provisions and shows CTPF and IT equivalents. Most of the administrative provisions for CTSA (including many that are carried overwith little or no effective change from CTPF) are set out in FA98/SCH18.
The table below lists the main CTSA provisions and shows CTPF and IT equivalents. Equivalent CTPF (IT under SA (‘ITSA’)) legislation    
       
  Duty to notify chargeability FA98/SCH19/PARA2 TMA70/S10 (TMA70/S7)
  Duty to deliver return FA98/SCH18/PARA3 - 5 TMA70/S11 (TMA70/S8)
  Return to include SA FA98/SCH18/PARA7 - 8 Under CTPF the liability shown on a return was payable as if assessed by virtue of ICTA88/S10 (2) (TMA70/S9)
  Accounts required for Companies Act company FA98/SCH18/PARA11 TMA70/S11(6)(9)
  Information about business carried on in partnership FA98/SCH18/PARA12 No CTPF equivalent TMA70/S8 (1A) - (1C))
  Information about chargeable gains FA98/SCH18/PARA13 No CTPF equivalent (TMA70/S12)
  Filing date FA98/SCH18/PARA14 TMA70/S11(4) - (5) TMA70/S8 (1A))
  Amendment of return by company FA98/SCH18/PARA15 TMA70/S11 (8A), TMA70/S9 (4)(b))
  Correction of return by Revenue FA98/SCH18/PARA16 No CTPF equivalent (TMA70/S9 (4)(a))
  Failure to deliver return: flat-rate penalty FA98/SCH18/PARA17 TMA70/S94 (TMA70/S93)
  Failure to deliver return: tax-related penalty FA98/SCH18/PARA18 TMA70/S94 (TMA70/S93)
  ‘Reasonable excuse’ and ‘further time’ TMA70/S118 (2) Same
  Excuse for late delivery of return: Companies Act accounts FA98/SCH18/PARA19 TMA70/S94 (3)(4)
  Penalty for incorrect or uncorrected return FA98/SCH18/PARA20 TMA70/S96 - S97 (TMA70/S95 & S97)
  Duty to keep and preserve records FA98/SCH18/PARA21 - 22 No CTPF equivalent (TMA70/S12B)
  Penalty for failure to keep and preserve records FA98/SCH18/PARA23 No CTPF equivalent (TMA70/S12B)
  Enquiry into company tax return FA98/SCH18/PARA24 - 26 No CTPF equivalent (TMA70/S9A)
  Notice to produce documents for purpose of enquiry FA98/SCH18/PARA27 No CTPF equivalent (TMA70/S19A)
  Appeal against documents FA98/SCH18/PARA28 No CTPF notice to produce equivalent (TMA70/S19A)
  Penalty for failure to produce documents FA98/SCH18/PARA29 No CTPF equivalent (TMA70/S98)
  Amendment of SA during enquiry to prevent loss of tax FA98/SCH18/PARA30 No CTPF equivalent (TMA70/S28A (2))
  Amendment of return by company during enquiry FA98/SCH18/PARA31 No CTPF equivalent (No ITSA equivalent)
  Completion of FA98/SCH18/PARA32 No CTPF enquiry equivalent (TMA70/S28A (5))
  Direction to enquiry FA98/SCH18/PARA33 No CTPF complete equivalent (TMA70/S6 - S7)
  Amendment of return after enquiry FA98/SCH18/PARA34 No CTPF equivalent (TMA70/S28A)
  Further return for outstanding period FA98/SCH18/PARA35 No CTPF equivalent (No ITSA equivalent)
  Determination where no return delivered FA98/SCH18/PARA36 No CTPF equivalent (TMA70/S28C)
  Determination: notice complied with in part FA98/SCH18/PARA37 No CTPF equivalent (No ITSA equivalent)
  Extent of power to make determination FA98/SCH18/PARA38 No CTPF equivalent (No ITSA equivalent)
  Determination to have effect as SA FA98/SCH18/PARA39 No CTPF equivalent (TMA70/S28C (3) - (4))
  Determination superseded by SA FA98/SCH18/PARA40 No CTPF equivalent (TMA70/S28A (3) - (4))
  Time limit for determination FA98/SCH18/PARA36 (5) & 37 (4) No CTPF equivalent
  Time limit for SA superseding a determination FA98/SCH18/PARA40 (3) No CTPF equivalent (TMA70/S28C (5)
  Discovery assessments FA98/SCH18/PARA41 - 45 TMA70/S29 (old) (TMA70/S29 (new))
  Ordinary six year time limit for assessment FA98/SCH18/PARA46 (1) TMA70/S34 (TMA70/S34)
  Extended time limit in cases of fraudulent or negligent conduct FA98/SCH18/PARA46 (2) TMA70/S36 (TMA70/S36)
  Discovery determinations FA98/SCH18/PARA41 (2) & PARA49 TMA70/S41B (No ITSA equivalent)
  Relief for double assessment FA98/SCH18/PARA50 TMA70/S32 (TMA70/S32)
  Relief for (error or) mistake FA98/SCH18/PARA51 TMA70/S33 (TMA70/S33)
  Recovery of repayments FA98/SCH18/PARA52 - 53 (TMA70/S30)
  General claim provisions FA98/SCH18/PARA9, 10 ,54 - 60 TMA70/S42 (old) (TMA70/S42 (new))
  Claims not included in returns TMA70/SCH1A No CTPF equivalent (TMA70/SCH1A)
  Claims for repayment of CT before liability finally established TMA70/S59DA ICTA88/S10 (3) - (5) (No ITSA equivalent)
  Consequential claims FA98/SCH18/PARA61 - 65 TMA70/S43A - B, S36 (3) (TMA70/S43A - B, S36 (3))
  Claims for group relief FA98/SCH18/PARA66 - 77 ICTA88/SCH17A
  Joint amended returns FA98/SCH18/PARA77 (Non statutory in CTPF) SI1999/2975
  Claims for capital allowances FA98/SCH18/PARA78 - 83 CAA90/SCHA1(No ITSA equivalent)
  Conclusiveness of amounts stated in return FA98/SCH18/PARA88 No CTPF equivalent (No ITSA equivalent)
  Penalty for incorrect return or accounts FA98/SCH18/PARA89 TMA70/S96 (TMA70/S95)
  Interest on tax paid late TMA70/S87A Same (TMA70/S86 (new))
  Interest on tax repaid ICTA88/S826 Same (ICTA88/S824 (repayment supplement)
  Quarterly instalment payments FA98/S30, SI1998/3175  
  Group payment arrangements FA98/S36