A company must deliver a return required by FA98/SCH18/PARA3
(previously TMA70/S11) to the officer of the Board who issued the
notice (FA98/SCH18/PARA3 (4), formerly TMA70/S11 (1)).
In practice, this will usually be the officer named in the
notice. If you transfer the file between the date of issue of the
notice and the date on which the company delivers the return,
delivery to the new office is acceptable. You should also bear in
mind that the terms of ESC/B46 allow extra time for a return to be
placed in 'their hands’. A return delivered to another office
would therefore be in 'their hands'.
The legislation does not define ‘delivered'. You should
take it to mean that the return must be physically handed over to
Revenue staff, or placed in the office letterbox.
A return that is sent to you by post is, therefore, not
‘delivered' until it reaches the office.
