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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: delivery of return: interpretation

FA98/SCH18/PARA4 provides explicitly that ‘delivery’ of the return means delivery of all the:

  • information,
  • accounts,
  • statements, and
  • reports,

required by the FA98/SCH18/PARA3 notice.

This ensures consistency in the interpretation of ‘delivery of the return’ in relation to all the CTSA provisions that bear upon it.

Thus, if a company delivers a completed return form but fails to deliver a copy of its accounts and computations, it does not satisfy the filing obligation and the enquiry ‘window’ does not open. (See the Enquiry Manual for guidance on enquiries into company tax returns and the time limits for opening an enquiry.)

For CTPF, TMA70/S94 (2)(a) ensures that ‘delivery of a return’ is interpreted in the same way for the purpose of late filing penalties.

‘Informal returns’

Liquidators may merely send a letter or statement outlining the present state of the company instead of the CT600, accounts and computations. However, an ‘informal return’ in the form of a mere letter or statement is not in the ‘prescribed form’ for the purposes of TMA70/S113, and does not comply with FA98/SCH18/PARA3.

Inspectors may accept such letters or statements in order to avoid unnecessary pursuit by the Receivables business stream. But if you are dissatisfied with such an ‘informal return’ you should ask the liquidator to deliver a return that does comply with Paragraph 3. You will need to point out that the penalty provisions contained in FA98/SCH18/PARA17 and 18 are automatic and will apply if no return is delivered. You cannot open an enquiry until you receive a return that complies with Paragraph 3.