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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.

Subject matter CTSA legislation 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