CTM93200 - CTSA: the filing obligation: Returns
The definition of 바카라 사이트˜accounts바카라 사이트™ in FA98/SCH18/PARA3 does not include the reports of the directors and the auditors.
Paragraph 3, however, entitles HMRC to require the company to deliver relevant reports and the notice to deliver (form CT603) states that the reports of the directors and the auditors are required under this heading in relation to companies incorporated under the Companies Act 2006.