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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, however, entitles HMRC to require the company to deliver relevant reports and the notice to deliver (form CT603) states that the reports of the directors and the auditors are required under this heading in relation to companies incorporated under the Companies Act 2006.