COM132080 - Returns / notices: return handling: return received before notice to deliver issued
A company may deliver a return before the issue of the relevant notice to deliver (Word 29KB). Strictly, before the issue of the notice, no obligation to deliver the return has been imposed.
If a company chooses to make a return early, you should
- Check it meets the delivery obligation in the usual way
But
- Not return it to the company as unsatisfactory before referring it to a CT Co-ordinator / Technical Caseworker
Note: If the return has not met the delivery obligation, you cannot insist on receipt of a properly completed return until after the issue of the notice to deliver.
You may supply copies of return forms to companies and agents who want to deliver a return before the issue of a notice to deliver.
COTAX will not select the case for the issue of a notice to deliver if you have already logged a return for the AP concerned.
For a list of forms relevant to this subject, see COM132011.
For legislation applying to this subject, see COM132022.
