COM130070 - Returns / notices: notices and returns: filing dates

General

A company has to deliver its return to HM Revenue & Customs on or before the final day for delivery. This date, known as the filing date, is defined in Para 14 Schedule 18 FA 1998 for CTSA APs (Section 11(4) and (5) TMA 1970 for CTPF APs).

The statutory filing date under Para 14 Schedule 18 FA 1998 (CTSA APs) is the last day of whichever of the following periods is the last to end

• Twelve months from the end of the period for which the return is made
• If the company’s relevant period of account is not longer than 18 months, twelve months from the end of that period
• If the company’s relevant period of account is longer than 18 months, 30 months from the beginning of that period
• Three months from the date on which the notice requiring the return was served

For examples of these, refer to Filing date (Word 42KB).

Notes: In this context ‘relevant period of account’ means the period of account of the company in which the last day of that accounting period falls. ‘Period of account’ means a period for which the company makes up accounts

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Twelve months from the end of the return period

When the last day of the period for which the return is made

• Is the last day of a calendar month, on the last day of the twelfth following calendar month
• Is not the last day of a calendar month, on the correspondingly numbered day in the twelfth following month

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Three months from when the notice is served

The period of three months starts on the day after the day on which the notice to deliver was served and ends

• When the date of service is the last day of a calendar month, on the last day of the third following calendar month
• When the date of service is not the last day of a calendar month, on the correspondingly numbered day in the third following month
• When there is no day in the third following month corresponding to the day of service, on the last day of the third following month

Note: For these purposes, the date of service by second class post is the fourth working day after the date of postage unless the company proves otherwise (Section 7 Interpretation Act 78 and Rules of the Supreme Court, Order 65, Rule 5).

The Date of Service is calculated by COTAX as being 4 working days after the issue of the notice to deliver.

You use Function DPER (Display Specified Period Notice) to see the date of issue of a particular notice to deliver.

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Examples of filing dates when the return is due 3 months from the date of issue

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Revised filing date

Where you calculate the statutory filing date to be a later date than shown on COTAX you will need to amend the COTAX record. See subject ‘Revised Filing Dates’ (COM130210).

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Deferred filing date

Although return filing dates are fixed by statute the Inspector has the general power under Section 118 (2) TMA 1970 to

• Allow further time for something to be done

And

• Accept a reasonable excuse for failure to do something

Additionally, when the Registrar of Companies grants a company further time to deliver its accounts, the company may also be able to deliver its return later than the filing date without incurring a penalty.

In these circumstances the Technical Caseworker or CT Co-ordinator will need to use Function RDAC to enter a deferred filing date

For more information on these points, see section ‘Late Delivery Of Returns’ in business area ‘Penalties’.

For a list of functions to use in particular situations, see COM130021.

For legislation applying to this subject, see COM130012.