COM95090 - Payments: quarterly instalment cases: revenue determinations

If a company fails to deliver a Company Tax Return in response to a Notice to Deliver (Word 29KB), the Inspector may determine the amount of tax payable by the company to the best of his information and belief.

The Revenue Determination (Word 29KB) may be accompanied by a determination that the tax should have been paid by QIPs.

For full details see the Company Taxation Manual (CTM) at CTM95370 and CTM92680.