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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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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.


  • COM132011 for a list of forms relevant to this subject
  • COM132022 for legislation applying to this subject.