EM1510 - Opening the Enquiry: Statute: CTSA Time Limits

FA98/SCH18/PARA14

FA98/SCH18/PARA24

This page summarises the rules for the time limits for opening CTSA enquiries, then sets out each of the rules in more detail.

Summary

Where a company files its return by the filing date, there are different time limits for

  • a member of a group that is not ‘small’, see EM1512 and EM1513, and
  • any other company.

There are further rules for the time limit for opening an enquiry into a late return or an amended return. Be careful to follow the guidance below about the date when a return is delivered.

  • For a member of a group that is not ‘small’ where a return is received on or before the filing date, the time limit is 12 months from the statutory filing date.
  • For other companies where a return is received on or before the filing date, the time limit is 12 months from the date of receipt of the return. The definition of a group that is ‘small’ is in S383 Part 15, Chapter 1 of the Companies Act 2006, see EM1512 and EM1513.

Late returns - all companies and all periods

If the return is delivered after the filing date, notice of enquiry may be given at any time up to and including the quarter date (31 January, 30 April, 31 July or 31 October) next following the first anniversary of the day on which the return was delivered, see example 5 at EM1511.

Amended returns - all companies and all periods

The company can amend its return at anytime up to 12 months from the statutory filing date (Para 15(4)(a)).

Notice of enquiry into the amended return can be given at any time up to 31 January, 30 April, 31 July or 31 October next following the first anniversary of the day on which the amendment was made.

When an enquiry is opened into a return that has been amended at a time when the deadline for opening the enquiry into the original return has not yet passed, that enquiry is into the entirety of the return, not the amendment alone.

Date when a notice is ‘given’ - all companies and all periods

For a notice to be ‘given’ by a particular date, the recipient must receive it by that date.

You should make the same assumptions for postal deliveries as for ITSA and maintain the same evidence as for ITSA, see EM1506. All notices relating to Income Tax, Capital Gains Tax or Corporation Tax enquiries must be in writing, see EM0067.