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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

CTSA: Revenue determination: proceedings for tax started: company makes return

FA98/SCH18/PARA40 (4)


  • the Collector has begun proceedings for recovery of tax charged by a Revenue determination,


  • before the proceedings are concluded the Revenue determination is superseded by an SA,

the proceedings can continue as if they were proceedings for outstanding tax in the SA.