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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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CTSA: the filing obligation: general

The legislation specifies a time, normally twelve months after the end of the return period, within which the company must deliver the information. Failure to do so renders the company liable to automatic penalties.

Normally, companies receiving a notice have to make their returns for accounting periods, even if the period specified in the notice is not an accounting period.

In some circumstances, a company has to make a return for a period during which it is outside the charge to CT if it receives a notice.

The appointed day for CTSA is 1 July 1999. Any return received for:

  • an accounting period ending on or after 1 July 1999 is subject to CTSA rules,
  • an accounting period ending before that date is subject to CTPF rules.

FA98/SCH18/PARA6 enables us to issue a Paragraph 3 notice that specifies a period that begins before 1 July 1999. In such a case, if the effect of the notice is to require a return for a CTPF period it is treated for that purpose as having been given under TMA70/S11 - see the example at CTM93010).

Note that a Limited Liability Partnership (LLP) is legally constituted as a company (from 1 April 2001) but for tax purposes it is treated as a partnership dealt with under the provisions of ITSA. LLPs will not be set up as companies on COTAX.