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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Payments: quarterly instalment cases: revenue determinations

If a company fails to deliver a Company Tax Return in response to a notice to deliver, a caseworker may determine the amount of tax payable by the company to the best of his information and belief.

The revenue determination may be accompanied by a determination that the tax should have been paid by QIPs.

For full details see the Company Taxation Manual (CTM) at CTM95370 and CTM92680.