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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: SA Legislation: CTSA - Return for the Wrong Period

FA98/SCH18/PARA 32
FA98/SCH18/PARA 35

If HMRC concludes that the return was for the wrong period the final closure notice must designate the accounting period for which a return should have been made, specifying the dates on which the period begins and ends.

Where there is more than one accounting period ending in or at the end of the period specified in the notice that required the return, the final closure notice shall only designate the first of those accounting periods for which no return has been delivered.

The final closure notice should remind the company that the original notice to make a return is then taken to require the company to deliver a return for any other outstanding accounting period ending in or at the end of the period specified by the notice requiring the return. The exception is where the company has already delivered another return which can be amended so as to become a return for the outstanding period.

The statutory filing date for a return for such an outstanding period is the later of

  • the original filing date, and
  • the last day of the period of 30 days beginning with the day on which the period for which the outstanding return is required is finally determined.

The period is finally determined when the period for the amended return can no longer be changed, that is

  • when the appeal period expires without an appeal, or
  • any such appeal is finally determined.