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HMRC internal manual

Company Taxation Manual

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HM Revenue & Customs
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CTSA: the filing obligation: filing date: detail

FA98/SCH18/PARA14 (1) and (2) (formerly TMA70/S11 (4) and (5))

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

There is a minor difference between the CTPF and the CTSA rules. In CTPF the time limit is ‘the first anniversary of the last day of the period to which the return relates’ (TMA70/S11 (4)). In CTSA the time limit is ‘twelve months from the end of the period for which the return is made’ (FA98/SCH18/PARA14 (a)).

1a. The first anniversary of the last day of the period to which the return relates (CTPF)

When the last day of the return period is:

  • anything other than 29 February:
    • the filing date is the correspondingly numbered day of the corresponding month of the following year.
  • 29 February:
    • the filing date is (or is regarded as being) 1 March of the following year.

1b. Twelve months from the end of the period for which the return is made (CTSA)

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.

2. Three months from the date the notice is served.

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 fourth working day after the date of postage for second class post unless the company proves otherwise (Interpretation Act 1978/S7 and Rules of the Supreme Court, Order 65, Rule 5).

Examples

Date of service Filing date
   
15 January 15 April
27 November 27 February
28 November 1999 28 February 2000
29 November 1999 28 February 2000
30 November 1999 28 February 2000
29 November 1995 29 February 1996
28 February 1999 31 May 1999
28 February 2000 28 May 2000
29 February 2000 31 May 2000

3. Twelve months from of the end of a period of account.

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