CTM93050 - CTSA: the filing obligation:
filing date: examples
Example 1 (12 months from the end of the period for which the
return is made)
- Company A makes up accounts for the year to 31
December 1999 which is an accounting period.
- On 1 February 2000 is served a FA98/SCH18/PARA3
notice specifying the period 1 January 1999 to 31 December
1999.
The company's filing date is 31 December 2000.
Example 2 (3 months from the date the notice is served)
- Company B makes up its accounts for the year to 31
December 1999 which is an accounting period.
- On 31 October 2000 is served a Paragraph 3 notice
specifying the period 1 January 1999 to 31 December 1999.
The company's filing date is 31 January 2001. (This is later
than 12 months from the end of the period for which the return is
made.)
Example 3 (12 months from of the end of a period of account -
not lasting more than 18 months)
- Company C makes up its accounts for 15 months to
31 March 2000 following a change of accounting date. It has
accounting periods ending on 31 December 1999 and 31 March
2000.
- A Paragraph 3 notice specifying the period 1
January 1999 to 31 December 1999 is served on 1 April 2000.
- The company's filing date for the return period
ended 31 December 1999 is 31 March 2001 (12 months after the
accounting date).
Note: This will also be the filing date for the return period
ended 31 March 2000 provided that a Paragraph 3 notice for that
period is served by 31 December 1999.
Example 4 (30 months from the beginning of a period of account
- lasting more than 18 months)
- Company D makes up its accounts for 20 months from
1 May 2000 to 31 December 2001 following a change of accounting
date. It has accounting periods ending on 30 April 2001 and 31
December 2001.
- A Paragraph 3 notice specifying the period 1 May
2000 to 30 April 2001 is served on 1 August 2001.
The company's filing date for the return period ended 30 April
2001 is 31 October 2002 (30 months from when the period of account
commenced on 1 May 2000).
For guidance on how to record a revised filing date in COTAX
see the On-line Company Tax Manual (COM) in the 'Returns' business
area.
