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HMRC internal manual

COTAX Manual

HM Revenue & Customs
, see all updates

Returns / notices: notices and returns: meaning of delivery

A company must deliver any return required under Para 3(4) Schedule 18 FA 1998 for an AP ending after 31 March 2010, electronically through the Corporation Tax Online Service.

Where the return is for an earlier AP, or the company has been granted an exemption to electronic delivery, the return is usually submitted to an officer of the Board in the HM Revenue & Customs office responsible for the COTAX record.

A paper return must be physically handed over to HM Revenue & Customs staff, or placed in the office letter box. A return sent by post is not ‘delivered’ until the HM Revenue & Customs office receives it.

See COM130012 for legislation applying to this subject.