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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Enquiries: CTSA enquiries: legislation

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

Section Explanation
   
S 54 TMA 1970 Settling of appeals by agreement.
S 59DA TMA 1970 Claim for repayment in advance of liability being established.
S 59DA (1) TMA 1970 Specifies the requirements for a S59DA claim.
S 87A TMA 1970 Interest on overdue corporation tax.
Sch 1A TMA 1970 Claims and elections not made in a return.
Para 4 Sch 1A TMA 1970 Giving effect to claims and amendments.
Para 4(3) Sch 1A TMA 1970 Enables you to give effect to the claim on a provisional basis while it is under enquiry.
Para 5 Sch 1A TMA 1970 Power to enquire into claims.
Para 7 Sch 1A TMA 1970 Amendment of claims where enquiries made.
Para 7(4) Sch 1A TMA 1970 HMRC issues a closure notice to complete a Sch 1A enquiry.
S 12(5A) ICTA 1988 Direction as to the accounting date to be used where the company carries on several trades.
S 826 ICTA 1988 Interest on tax overpaid.
Para 5 Sch 1A TMA 1970 Power to enquire into claims.
Para 15 Sch 18 FA 1998 Enables a company to amend its return.
Para 15(4) Sch 18 FA 1998 Time limit for company to amend its return.
Part IV Sch 18 FA 1998 (Paragraphs 24 to 35) Enquiry into company tax return.
Para 24 Sch 18 FA 1998 Notice of enquiry.
Para 24(1) Sch 18 FA 1998 HMRC must give notice of intention to enquire into a company tax return.
Para 24(2) Sch 18 FA 1998 as amended by S96(3), (4) and (6) FA2007 Time limit for opening enquiry when return delivered on or before the filing date.
Para 24(3) Sch 18 FA 1998 Time limit for opening enquiry when return delivered after the filing date.
Para 24(4) Sch 18 FA 1998 Time limit for opening enquiry when company amends its return.
Para 25 Sch 18 FA 1998 Scope of enquiry.
Para 25(1) Sch 18 FA 1998 Scope of enquiry into company return.
Para 25(2) Sch 18 FA 1998 Scope of enquiry where amendment made to company return.
Para 26 Sch 18 FA 1998 Enquiry into return for the wrong period.
Para 26(2)/(4) Sch 18 FA 1998 Circumstances in which return is a ‘return for the wrong period’.
Para 26(5) Sch 18 FA 1998 Filing date and period within which notice of enquiry may be given where return is for the wrong period.
Para 30 Sch 18 FA 1998 HMRC jeopardy amendment to self assessment during enquiry to prevent loss of tax.
Para 30(5) Sch 18 FA 1998 Appeal against jeopardy amendment not to be heard and determined until after the enquiry.
Para 31(1)/(2) Sch 18 FA 1998 Amendment of its return by a company during HMRC enquiry.
Para 31(3) Sch 18 FA 1998 Amendment of its return by a company during HMRC enquiry not to take effect until after the enquiry completed.
Para 31(4) Sch 18 FA 1998 Time at which a company’s amendment of its return, made during HMRC enquiry and deferred under Para 31(3), is to take effect.
Para 32(1) Sch 18 FA 1998 HMRC issues a closure notice.
Para 32(2)/(3) Sch 18 FA 1998 Closure notice must designate the AP for which a return should have been made where enquiry into return for wrong period.
Para 34 Sch 18 FA 1998, as amended by Section 119 Finance Act 2008 The closure notice ends an enquiry and amends the return to give effect to the conclusions stated in the notice.
Para 34(3) Sch 18 FA 1998 Company can appeal a revenue amendment made under Para 34(2).
Para 34(4) Sch 18 FA 1998 Requirements of notice of appeal made under Para 34(3).
Para 35 Sch 18 FA 1998 Further return for outstanding period (Word 28KB) following an enquiry.
Para 37 Sch 18 FA 1998 HMRC can make a determination of the tax payable for an outstanding period if a notice to deliver a return is complied with in part.
Para 74 Sch 18 FA 1998 Time limit for claims to group relief.
Para 82 Sch 18 FA 1998 Time limit for claims for capital allowances.
Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998 No 3175 The Corporation Tax (Instalment Payments) (Amendment) Regulations 1999 (S.I. 1999/1929) Governs quarterly instalment payments (QIPs) and sets out the requirement for large companies to pay in instalments.
Regulation 6 Deals with provisional repayments before liability is finally established and allows a company which has made quarterly instalment payments to apply for repayment of the excess paid within specified parameters.
Regulation 6(8) Disapplies S59DA TMA 1970 to claims for repayment in advance of liability being established where the quarterly instalment regulations apply.
S119 Finance Act 2008 Amends the enquiry closure process at Para 34 Sch 18 FA 98 to combine the closure notice with a revenue amendment.