Returns / notices: return handling: return received before notice to deliver issued
A company may deliver a return before the issue of the relevant notice to deliver. Strictly, before the issue of the notice, no obligation to deliver the return has been imposed. However, a company can simply submit their return using the Corporation Tax online service after the AP has ended.
If a company chooses to make a return early, you should not return it to the company as unsatisfactory. Refer it to a CT Co-ordinator or Technical Caseworker if you need further advice.