CTSA: the filing obligation: delivery of return
A company must deliver a return required by FA98/SCH18/PARA3 (previously TMA70/S11) to the officer of the Board who issued the notice (FA98/SCH18/PARA3 (4), formerly TMA70/S11 (1)).
In practice, this will usually be the officer named in the notice. If you transfer the file between the date of issue of the notice and the date on which the company delivers the return, delivery to the new office is acceptable. You should also bear in mind that the terms of ESC/B46 allow extra time for a return to be placed in ‘their hands’. A return delivered to another office would therefore be in ‘their hands’.
The legislation does not define ‘delivered’. You should take it to mean that the return must be physically handed over to Revenue staff, or placed in the office letterbox.
A return that is sent to you by post is, therefore, not ‘delivered’ until it reaches the office.