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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: reports

The definition of ‘accounts’ in FA98/SCH18/PARA3 (formerly TMA70/S11) does not include the reports of the directors and the auditors.

Paragraph 3 (formerly TMA70/S11 (1)), however, entitles the Revenue to requires the company to deliver relevant reports and the notice to deliver (form CT603/CT203) states that the reports of the directors and the auditors are required under this heading in relation to companies incorporated under the Companies Act.