COM130140 - Returns / notices: notices and returns: meaning of delivery
A company must deliver any return required under the appropriate Act to the officer who issued the notice requiring the return to be made.
- Para 3(4) Schedule 18 FA 1998 for a CTSA AP
And
- Section 11(1) TMA 1970 for a CT Pay and File AP
For an AP ending after 31 March 2010, any return required must be delivered electronically through CT Online.
Where the return is for an earlier AP, or the company has been granted an exemption to electronic delivery, the return will usually be submitted to an officer of the Board in the HM Revenue & Customs office dealing with the company.
A paper return must be physically handed over to HM Revenue & Customs staff, or placed in the office letter box. A return sent by post is not ‘delivered’ until the HM Revenue & Customs office receives it.
For legislation applying to this subject, see COM130012.
