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HMRC internal manual

COTAX Manual

Returns / notices: notices and returns: informal returns

In certain circumstances, companies may submit information in letters, or statements accompanying letters, instead of a formal return.

These informal returns may arise when a notice to deliver has been issued for a pre-business (Word 34KB) return period or period during which the company was dormant.

These are not the only circumstances that lead to the receipt of informal returns. See COM130050 for further guidance on accepting informal returns at the end of a company’s life.

If you are satisfied that the information in an informal return is acceptable it should be treated as a return and logged and captured in the normal way.


  • COM132000 onwards for further information about logging and capturing returns
  • COM130021 for a list of functions to use in particular situations.