COM23200 - Assessing: CTSA assessments: time limit for self assessment
A company can make a self assessment (Word 28KB)up to 4 years from the end of the AP to which it refers. (Para 46 Sch 18 FA 1998 amended by FA08 Sch 39 Para 42(2)).
In practice, a Revenue Determination (Word 29KB) will usually have been made 18 months after the end of the company’s AP. In that case, the company can deliver a return and self assessment up to
- 3 years after the time the determination could first have been made
Or
- 12 months from the actual date of the determination, if that is later
For more information see subject ‘Revenue Determinations’ (COM23170) in this section.
For legislation applying to this subject, see COM23013.
