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HMRC internal manual

COTAX Manual

Returns / notices: notices and returns: revised filing dates

For any return period, COTAX automatically calculates a standard filing date which is the later of the dates arrived at under Para 14(1)(a) and 14(1)(d) Schedule 18 FA 1998.

See COM130070 to see how to calculate these dates and for further information on the subject.

A company may be entitled to a later filing date under Para 14(1)(c) Schedule 18 FA 1998. This arises when a period of account ends after the relevant return period. For more information, see COM100000 onwards.

COTAX refers to this later filing date as a ‘revised filing date’ and you must record the date in COTAX using function RDAC (Record Filing Date Adjustment) to avoid the issue of incorrect penalties.

When you record a revised filing date, COTAX automatically recalculates whether a penalty is due and the appropriate amount. If a penalty has been determined, but as a result of recording a revised filing date it is no longer due, use function PPEN (Prepare Penalty Determination) to amend the penalty charge to nil.

These cases may appear on the PENR (Penalties Requiring Review) work list. See COM102000 and COM140000 for more information.

Note that you should not normally determine an appeal against a penalty determination when the return is still outstanding. If the company does not deliver the return by the revised filing date, it may still be liable to a penalty for the return period.


  • COM100000 onwards for further information on this subject
  • COM130021 for a list of functions to use in particular situations
  • COM130012 for legislation applying to this subject.