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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: example

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.


  • Company A regularly makes accounts to the year-end 30 September.
  • Notice to deliver is issued under Paragraph 3 on 30 December 1999 specifying the period 1 October 1998 to 30 September 1999.
  • Company A changes its accounting date to 30 June and makes up accounts for:
    • 1 October 1998 to 30 June 1999, and
    • 1 July to 30 June thereafter.

The return required in response to the notice to deliver is that for the accounting period ended 30 June 1999 (a CTPF accounting period). Paragraph 6 operates to treat the notice issued as if it had been a notice under TMA70/S11.

For CTSA accounting periods the return must include an SA of the amount of tax that is payable by the company for the period.

In certain circumstances the legislation requires companies to file an amended return.