SolvedCTM90140 | CTSA: introduction: applicable legislation
From HM Revenue & Customs · Company Taxation Manual
Most of the administrative provisions for CTSA are set out in FA98/SCH18.
The table below lists the main CTSA provisions and shows IT equivalents.
| Subject matter | CTSA legislation | Equivalent ITSA legislation |
|---|---|---|
| Duty to notify chargeability | FA98/SCH18/PARA2 | TMA70/S7 |
| Duty to deliver return | FA98/SCH18/PARA3 - 5 | TMA70/S8 |
| Return to include SA | FA98/SCH18/PARA7 - 8 | TMA70/S9 |
| Information about business carried on in partnership | FA98/SCH18/PARA12 | TMA70/S8 (1B) - (1C) |
| Filing date | FA98/SCH18/PARA14 | TMA70/S8 (1D) - (1H) |
| Amendment of return | FA98/SCH18/PARA15 | TMA70/S9ZA |
| Correction of return by HMRC | FA98/SCH18/PARA16 | TMA70/S9ZB |
| Failure to deliver return: flat-rate penalty | FA98/SCH18/PARA17 | FA09/SCH55 |
| Failure to deliver return: tax-related penalty | FA98/SCH18/PARA18 | FA09/SCH55 |
| ‘Reasonable excuse’ and ‘further time’ | TMA70/S118 (2) | TMA70/S118 (2) |
| Excuse for late delivery of return: Companies Act accounts | FA98/SCH18/PARA19 | No ITSA equivalent |
| Duty to keep and preserve records | FA98/SCH18/PARA21 - 22 | TMA70/S12B |
| Penalty for failure to keep and preserve records | FA98/SCH18/PARA23 | TMA70/S12B(5) - (5B) |
| Enquiry into tax return | FA98/SCH18/PARA24 - 26 | TMA70/S9A |
| Amendment of SA during enquiry to prevent loss of tax | FA98/SCH18/PARA30 | TMA70/S9C |
| Amendment of return during enquiry | FA98/SCH18/PARA31 | TMA70/S9B |
| Completion of enquiry | FA98/SCH18/PARA32 | TMA70/S28A |
| Direction to complete enquiry | FA98/SCH18/PARA33 | TMA70/S28A (4) - (6) |
| Amendment of return after enquiry | FA98/SCH18/PARA34 | TMA70/S28A (2) |
| Further return for outstanding period | FA98/SCH18/PARA35 | No ITSA equivalent |
| Determination where no return delivered | FA98/SCH18/PARA36 | TMA70/S28C |
| Determination: notice complied with in part | FA98/SCH18/PARA37 | No ITSA equivalent |
| Extent of power to make determination | FA98/SCH18/PARA38 | No ITSA equivalent |
| Determination to have effect as SA | FA98/SCH18/PARA39 | TMA70/S28C (3) |
| Determination superseded by SA | FA98/SCH18/PARA40 | TMA70/S28AC (3) |
| Time limit for determination | FA98/SCH18/PARA36 (5) & 37 (4) | TMA70/S28C (5) |
| Time limit for SA superseding a determination | FA98/SCH18/PARA40 (3) | TMA70/S28C (5) |
| Discovery assessments | FA98/SCH18/PARA41 - 45 | TMA70/S29 |
| Ordinary four year time limit for assessment | FA98/SCH18/PARA46 (1) | TMA70/S34 |
| Extended time limit in cases of careless conduct | FA98/SCH18/PARA46 (2) | TMA70/S36 (1) |
| Extended time limit in cases of deliberate behaviour/failure to notify and other situations | FA98/SCH18/PARA46 (2A) | TMA70/S36 (1A) |
| Discovery determinations | FA98/SCH18/PARA41 (2) & PARA49 | No ITSA equivalent |
| Relief for double assessment | FA98/SCH18/PARA50 | TMA70/S32 |
| Relief for overpaid tax | FA98/SCH18/PARA51 | TMA70/SCH1AB |
| Recovery of excessive repayments etc | FA98/SCH18/PARA52 - 53 | TMA70/S30 |
| General claim provisions | FA98/SCH18/PARA9, 10 ,54 - 60 | TMA70/S42 |
| Claims not made in returns | TMA70/SCH1A | TMA70/SCH1A |
| Claims for repayment of CT before liability finally established | TMA70/S59DA | No ITSA equivalent |
| Consequential claims | FA98/SCH18/PARA61 - 65 | TMA70/S43A - B, S36 (3) |
| Claims for group relief | FA98/SCH18/PARA66 - 77 | No ITSA equivalent |
| Joint amended returns | FA98/SCH18/PARA77 | No ITSA equivalent |
| Claims for capital allowances | FA98/SCH18/PARA78 - 83 | No ITSA equivalent |
| Conclusiveness of amounts stated in return | FA98/SCH18/PARA88 | No ITSA equivalent |
| Quarterly instalment payments | FA98/S30, SI1998/3175 as amended by SI2017/1072 for very large companies for accounting periods beginning on or after 1 April 2019 | No ITSA equivalent |