Corporation Tax self-assessment (CTSA): Assessments: Discovery - when prohibited
You cannot make a discovery assessment if the company:
- has made a return for the relevant period and you can pursue the discovery by opening an enquiry into the return, or
has received a notice requiring it to deliver a return, and
- it has not made a return for the relevant period, and
- you are still in time to make a Revenue determination for that period (see CTM95300 onwards).