COM130210 - Returns / notices: notices and returns: revised filing dates

For a given return period COTAX automatically calculates a standard filing date which is, for a

• CTSA AP, the later of the dates arrived at under Para 14(1)(a) and 14(1)(d) Schedule 18 FA 1998

And

• CT Pay and File AP, the later of the dates arrived at under Section 11(4)(a) and 11(4)(c) TMA 1970

See subject 'Filing Dates' (COM130070) to see how to calculate these dates and for further information on this subject.

A company may be entitled to a later filing date under Para 14(1)(c) Schedule 18 FA 1998 or S11(4)(b) TMA 1970 as appropriate. This arises when a period of account ends after the relevant return period. For more information, see business area ‘Penalties’.

COTAX refers to this later filing date as a ‘revised filing date’ and you must record the date in COTAX using Function RDAC (Record Filing Date Adjustment).

When you record a revised filing date, COTAX automatically recalculates whether a penalty is due and the appropriate amount. If a penalty has been determined, but as a result of recording a revised filing date it is no longer due, use Function PPEN (Prepare Penalty Determination) to amend the penalty charge to Nil.

These cases may appear on the PENR (Penalties Requiring Review) Work List. For more information see

• Section ‘Penalty Work Lists’ in this business area

And

• ‘Work Lists’ business area

Note: You should not normally determine an appeal against a penalty determination when the return is still outstanding. If the company does not deliver the return by the revised filing date, it may still be liable to a penalty for the return period.

Further information is available in the ‘Penalties’ business area.

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

For legislation applying to this subject, see COM130012.