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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: filing date: detail

FA98/SCH18/PARA14 (1) and (2)

The time limit for filing the return is ‘twelve months from the end of the period for which the return is made’ (FA98/SCH18/PARA14(1)(a)).

A company that has made and delivered a voluntary return is treated as having met its filing obligations.

There are some further rules to follow when determining the filing date.

1. Twelve months from the end of the period for which the return is made (Para 14(1)(a))

When the last day of the return period is:

  • anything other than 29 February (except as in the third point below) - the filing date is the correspondingly numbered day of the corresponding month of the following year.
  • 28 February in the year immediately before a leap year - the filing date is the last day of the corresponding month, i.e. 29 February.
  • 29 February - the filing date is (or is regarded as being) 28 February of the following year.  
  1. Three months from the date the notice is served (Para 14(1)(d))

The period of three months starts on the day after the day on which the notice was served and ends:

  • when the date of service is the last day of a calendar month, on the last day of the third following calendar month,
  • when the date of service is not the last day of a calendar month, on the correspondingly numbered day in the third following month,
  • when there is no day in the third following month corresponding to the day of service, on the last day of the third following month.

 

Note: For these purposes the date of service is the third  working day after the date of postage for second class post and one working day after the date of postage for first class post unless the company proves otherwise (Interpretation Act 1978/S7).

Examples
Date of service Filing date
   
15 January 15 April
27 November 27 February
28 November 2018 28 February 2019
29 November 2018 28 February 2019
30 November 2018 28 February 2019
29 November 2019 29 February 2020
28 February 2019 31 May 2019
28 February 2020 28 May 2020
29 February 2020 31 May 2020
 
  1. Twelve months from of the end of a period of account (Para 14(1)(b))

The same detailed rules apply as for ‘twelve months from the end of the period for which the return is made’.