CTM93090 - CTSA: the filing obligation:
delivery of return: content
FA98/SCH18/PARA3 (formerly TMA70/S11) obliges a company to
deliver a company tax return of such information, accounts,
statements and reports as may reasonably be required by the notice'
- 'relevant to the tax liability of the
- 'otherwise relevant to the application of
the Corporation Tax Acts to the company'.
Companies must file a copy of their accounts and computations
showing how the figures in the return form and the supplementary
pages were derived from the figures in the accounts - see
In practice the Paragraph 3 notice (form CT603) (previously
Section 11 notice - form CT203) requires companies to make a return
made up of:
- a properly completed form CT600 (formerly
CT200) (or an approved substitute version of it) and any relevant
supplementary return pages,
- computations showing how they arrived at
the entries in the return and supplementary pages from the relevant
figures in the accounts,
- a copy of the full accounts (including the
reports of the directors and the auditors),
- (insurance companies only) a copy of the
return made under Part II of the Insurance Companies Act 1982.