SVM24073 - Share Valuation Manual: Self Assessment

Corporation Tax Self Assessment (CTSA)

Amendments

The company can amend its return at any time up to 12 months from the filing date.

Notice of enquiry into the amended return can be given at any time up to 31 January, 30 April, 31 July, or 31 October next following the first anniversary of the day on which the amendment was made ( Example 6 at Appendix A). If the notice of enquiry is given

• as a result of the amendment and
   
• at a time when it is no longer possible to give notice of enquiry into the original return

the enquiry is limited to matters to which the amendment relates or which are affected by the amendment, ( Example 7 at Appendix A - contrast Example 8.)