Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Opening the Enquiry: Statute: CTSA Time Limits - Examples

FA98/SCH18/PARA14

FA98/SCH18/PARA24

Example 1 Return filed on or before the filing date.

A Ltd’s return and accounts cover the 12 months to 31 December 2008. The filing date is 31 December 2009. The company files its return on 15 October 2009.

If A Ltd is a singleton company or a company in a small group, notice of enquiry into the return can be given at any time up to 15 October 2010. Remember you need to allow for the time that the notice will spend in the post so it should be posted (assuming second class post) no later than 11 October 2010 to be assured that it will have been received by the company four working days later that is, by 15 October 2010.

If A Ltd is a member of a group that is not a small group, notice of enquiry into the return can be given at any time up to 31 December 2010. The same postage considerations apply.

Example 2: Change of accounting date (Return filed on or before filing date)

B Ltd makes up its accounts for the 15 months to 31 March 2009. The notice to file a return, specified the period 1/1/08 - 31/12/08. This notice is given under FA98/Sch18/Para3.

There are two accounting periods - 12 months to 31 December 2008 and 3 months to 31 March 2009. Provided that the paragraph 3 notice for the period to 31/3/2009 is given by 31/12/2009, the filing date for both is the same - 31 March 2010. The company files its returns for both periods on 26 January 2010.

If B Ltd is a singleton company or a company in a small group, notices of enquiry into the returns can be given at any time up to 26 January 2011.

If B Ltd is a member of a group that is not a small group, notices of enquiry can be given at any time up to 31 March 2011.

Example 3: Change of accounting date (Return filed on or before filing date)

C Ltd makes up its accounts for 21 months to 30 September 2008. The paragraph 3 notice specified the period 1/1/07 - 31/12/07.

There are two accounting periods: 12 months to 31 December 2007 (to which the pre-FA2007 amendment rules apply, as it ends before 31 March 2008) and 9 months to 30 September 2008 (to which the new rules apply). The filing date for the first period is 30 June 2009. Provided that the paragraph 3 notice for the period to 30/9/2008 is served by 30/06/2009 the filing date for the second period is 30 September 2009. The company files its returns for both periods on 8 May 2009.

Notice of enquiry into the return for the period ended 31 December 2007 can be given at any time up to 30 June 2010.

If C Ltd is a singleton company or a company in a small group, notice of enquiry into the return for the later period can be given at any time up to 8 May 2010. Note that this is earlier than the last date for service of a notice for the earlier period.

If C Ltd is a member of a group that is not a small group, notice of enquiry for the period ended 30 September 2008 can be given at any time up to 30 September 2010.

Example 4: Notice to make Return issued later

The circumstances are as in Example 2, but the paragraph 3 notice for the return covering the period 1 January 2009 to 31 March 2009 is not served until 6 January 2010. The filing date for that period becomes 6 April 2010.

If B Ltd is a singleton company or a company in a small group, the latest enquiry date remains the same as in example 2 i.e. 26 January 2011

If B Ltd is a member of a group that is not a small group, a notice of enquiry can be given at any time up to 6 April 2011.

Example 5: Return filed after filing date

D Ltd’s return covering the 12 months to 31 December 2008 (filing date 31 December 2009) is filed on 8 June 2010.

A notice of enquiry can be given at any time up to 31 July 2011.