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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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CTSA: the filing obligation: information about chargeable gains

A notice to deliver a company tax return may require the company to supply details of assets acquired in the period specified in the notice, (FA98/SCH18/PARA13). This includes details of the persons from whom the company acquired assets and the consideration given or paid for them.

Note: There was an equivalent provision under TMA70/S12 (2) for CTPF periods.

Although the provisions exist the notices to file for CTSA and CTPF do not require a company to provide this information in the return. Consequently, you cannot use this piece of legislation to obtain details of capital assets acquired.