COM130130 - Returns / notices: notices and returns: issue of notices and returns
This subject is presented as follows
General
COTAX issue of notice to deliver
Return reminders
Details of Notices
General
Para 3 Schedule 18 FA 1998 applies to all notices to deliver that specify periods that end on or after 1 July 1999.
Section 11 TMA 1970 (as amended by Section 82 F(No2)A 1987) applies to all notices to deliver served on or after 1 January 1994, that specified periods that ended before 1 July 1999.
COTAX issue of notice to delivery
The notice requiring a company to deliver a company tax return is a form CT603 for CTSA periods and was a CT203 for Pay and File periods. The CT603 is known as the notice to deliver. COTAX no longer issues the CT203.
When COTAX issues a notice to deliver it specifies a period of not more than 12 months. Normally, this is a period ending on the same date as an AP. Whether the specified period (Word 27KB) is, or is not an AP, the notice will usually require a company to deliver one or more returns. The rules are explained in the subject 'Filing Dates' (COM130070).
The effect of those rules is that a notice specifying a period of 12 months will always require a company to make a return in response to it. In some cases, the notice will require more than one return.
COTAX automatically issues a notice to deliver about one month after the end of the relevant AP provided the AP ends less than 6 years earlier. It also
- Records the issue of the notice, and the period specified on it (the specified period)
- Creates the next AP on the COTAX record (that is the AP including ‘today’s date’), unless the Technical Caseworker has already set that up
The notice is issued to the company or other person or body acting in capacity (Word 41KB) and shows
- The name of the officer of the Board of the HM Revenue & Customs office dealing with the company
- The HM Revenue & Customs office address
- The period for which a return(s) is required
A payslip is attached to the notice, to enable the company to make payment. The payment must be made electronically.
A notice to deliver is not issued to
- A dormant (Word 28KB) company
- A company that has been struck off
- A company with an address currently shown as RLS on the COTAX
Or
- For an AP that has a logged return
Agents do not receive copies of notices to deliver. However COTAX issues monthly reports to agents, showing
- Details of their clients to whom notices have been issued
And
- The periods specified in the notices
Return reminders
Forty two days before the relevant filing date (Word 42KB), COTAX issues a CT208 reminder if there has been no payment and the return is outstanding or a CT205 if a payment has been made but the return remains outstanding. For more information about filing dates see subject 'Filing Dates' (COM130070).
Details of Notices
Use Function DPER (Display Specified Periods) to see the date that notices showing the specified periods were issued or re-issued.
For a list of forms relevant to this subject, see COM130011.
For a list of functions to use in particular situations, see COM130021.
For legislation applying to this subject, see COM130012.
