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HMRC internal manual

Company Taxation Manual

Corporation Tax self-assessment (CTSA): Assessments: Service of

FA98/SCH18/PARA47 - 48

A notice of assessment on a company must be served on it stating the:

  • date of issue, and
  • time limit for making an appeal against it.

Once you issue a notice of assessment you cannot alter it, except in accordance with the express provisions of the Taxes Acts.

A company can appeal against an assessment that is not a self assessment (FA98/SCH18/PARA49). Notice of appeal must be given:

  • in writing
  • within 30 days after the date of issue
  • to the officer of the Board who issued the notice of assessment.