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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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CT Pay and File: returns / notices: return handling: legislation

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

Section Explanation
   
S 11 TMA 1970 Specifies the form and content of the CT Pay and File return to be submitted for CT purposes
S 11 (1) TMA 1970 The requirement for a company to deliver a CT Pay and File return to the officer who served the notice to deliver
S 11 (2) TMA 1970 Stipulates the period for which a CT Pay and File return must be made in response to a notice
S 11 (4(a) (b) and (c) TMA 1970 Sets the final day for delivery of a CT Pay and File return
S 94 TMA 1970 Imposes penalties for late or non submission of a CT Pay and File return
S 96 TMA 1970 Imposes penalties for the submission of an incorrect return or accounts, for a CT Pay and File AP
S 97 TMA 1970 Treats an error in a return as negligent unless it is corrected without unreasonable delay
S 113 (1A) TMA 1970 Allows substitution of one Technical Caseworker for another
S 118 (2) TMA 1970 Allows a ‘reasonable excuse’ for a company not doing anything required to be done
S 7 Interpretation Act 1978 Deems service by post to be effective
Part 11 Insurance Companies Act 1982 Specifies the form and content of the return required by The Department of Trade and Industry from Insurance Companies
Companies Act 2006 The consolidation legislation relating to companies
Ss 394, 395 Companies Act 2006 Sets out the director’s duty to prepare a company’s accounts
Ss 399, 403 Companies Act 2006 Sets out the director’s duty to prepare a company’s group accounts, where applicable
Ss 431, 432 Companies Act 2006 Sets out the separate parts of a company’s accounts
Ss 382, 465 Companies Act 2006 Entitlement to deliver modified accounts to Companies House
S 1046 Companies Act 2006 Requirement to register a United Kingdom permanent establishment or agency of a foreign owned company
S 82 (F No2 A) 1987 Introduced the CT Pay and File version of Section 11 TMA 1970
Sch 17A ICTA 1988 Conditions for making a claim to group relief for a CT Pay and File AP
S455 CTA 2010 (formerly S419 ICTA 1988) Liability on close company loans and advances to participators. S455 CTA 2010 repealed S419 ICTA 1988 on 01/04/2010