CTM93100 - CTSA: the filing obligation: Delivery of return: interpretations
FA98/SCH18/PARA4 provides explicitly that 바카라 사이트˜delivery바카라 사이트™ of the return means delivery of all the:
- information,
- accounts,
- statements, and
- reports,
required by the FA98/SCH18/PARA3 notice.
This ensures consistency in the interpretation of 바카라 사이트˜delivery of the return바카라 사이트™ in relation to all the CTSA provisions that bear upon it.
Thus, if a company delivers a completed return form but fails to deliver a copy of its accounts and computations, it does not satisfy the filing obligation and the enquiry 바카라 사이트˜window바카라 사이트™ does not open. This includes when a company has delivered a voluntary return. See EM1510 for guidance about enquiries into company tax returns and the time limits for opening an enquiry.
바카라 사이트˜Informal returns바카라 사이트™
Liquidators may merely send a letter or statement outlining the present state of the company instead of the CT600, accounts and computations. However, an 바카라 사이트˜informal return바카라 사이트™ in the form of a mere letter or statement is not in the 바카라 사이트˜prescribed form바카라 사이트™ for the purposes of TMA70/S113, and does not comply with FA98/SCH18/PARA3.
Officers may accept such letters or statements in order to avoid unnecessary pursuit by Debt Management. But if you are dissatisfied with such an 바카라 사이트˜informal return바카라 사이트™ you should ask the liquidator to deliver a return that does comply with Paragraph 3. You will need to point out that the penalty provisions contained in FA98/SCH18/PARA17 and 18 will apply if no return is delivered. You cannot open an enquiry until you receive a return that complies with Paragraph 3.