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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Returns / notices: return handling: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section  Explanation 
   
S963 CTA 2010 (formerly S102 FA 1989) Surrender of company tax refund etc within group.
S 113 (1A) TMA 1970 Allows substitution of one Inspector for another.
S455 CTA 2010 Liability on close company loans and advances to participators etc.
S747 ICTA 1988 Tax on profits of controlled foreign companies.
Sch 19AB ICTA 1988 The entitlement to certain payments by insurance companies or friendly societies.
Para 3 Sch18 FA 1998 Allows HM Revenue & Customs to issue a notice requiring a CTSA return and to specify the form and content of that return.
Para 4 Sch 18 FA 1998 A notice to deliver a company tax return requires delivery of all the information, accounts, statements and reports required to comply with the notice.
Para 7 Sch 18 FA 1998 Every company tax return for a CTSA AP must include a self assessment of the amount of tax which is payable.
Para 15 Sch 18 FA 1998 Contains the rules for a company making an amendment to its return.
Statutory Instrument 2009/3218 Regulations regarding the delivery of information electronically where it is incompatible with the beliefs of a religious society or order.
Reg 3(8) of SI 2003/282 inserted by SI 2009/3218 Allows us to accept a return with blemishes of form, including a paper return in very exceptional circumstances, particularly where this is necessary to secure the timely delivery of the return.