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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Opening the Enquiry: Statute: CTSA Time Limits - Suggested letter for group to send to an HMRC Customer Relationship Manager or Customer Co-ordinator

This is not a mandatory template. However, it indicates the scope of the information HMRC will require from a group before agreeing in writing to meet the group anniversary target in relation to any group.

‘On behalf of the XXXX group of companies

Group accounting periods: DD.MM.YYYY to DD.MM.YYYY

I can confirm that all company tax returns for the members of the above group for the above period have been delivered to HMRC.

I have listed the relevant group member companies below, and indicated any whose accounting period differs from that stated above. I can confirm that these are all the companies within the group required to deliver a company tax return for an accounting period ending within the period in question.

Name Tax Reference AP End*
XYZ Ltd 12345 67890  
  • As group accounting period stated above, unless a different date is indicated below

The last of these returns delivered was that of YYYY Ltd, delivered to [Local Compliance office] on DD.DD.YYYY.

Please confirm that HMRC intends to issue any notice of enquiry under Paragraph 24 of Schedule 18 to Finance Act 1998 within 12 months of that date.


(On behalf of the above named companies)’