SVM24063 - Share Valuation Manual: Self Assessment

Corporation Tax Self Assessment (CTSA)

Enquiry Windows:

Returns delivered on time

When the return is delivered on or before the filing date, the notice of enquiry can be given at any time up to 12 months from the filing date.

Returns delivered late

If the return is delivered after the filing date, notice of enquiry may be given at any time up to and including the 31 January, 30 April, 31 July, or 31 October next following the first anniversary of the day on which the return was delivered ( Example 5 at Appendix A).