CTSA: Revenue determination: period for which made
The periods for which you can make a Revenue determination are:
- If there is only one accounting period ending in or at the end of the period specified in the notice, that period.
- If there is more than one accounting period ending in or at the end of the specified period, each of those accounting periods.
- If you have insufficient information to identify the accounting periods of a company, such period or periods ending in or at the end of the specified period as you determine.
You must serve a notice of a Revenue determination on the company and the notice muststate the date of issue.
Guidance on making a Revenue determination in COTAX is in the On-line Company Tax Manual (COM) in the ‘Assessing’ business area.