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CTM93050 | CTSA: the filing obligation: filing date: examples

From HM Revenue & Customs · Company Taxation Manual

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 2018 which is an accounting period.

  • On 1 February 2019 it is served a FA98/SCH18/PARA3 notice specifying the period 1 January 2018 to 31 December 2018.The company’s filing date is 31 December 2019.

Example 2 (3 months from the date the notice is served)

  • Company B makes up its accounts for the year to 31 December 2018 which is an accounting period.

  • On 31 October 2019 it is served a Paragraph 3 notice specifying the period 1 January 2018 to 31 December 2018.The company’s filing date is 31 January 2020. (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 2019 following a change of accounting date. It has accounting periods ending on 31 December 2018 and 31 March 2019.

  • A Paragraph 3 notice specifying the period 1 January 2018 to 31 December 2018 is served on 1 April 2019.

  • The company’s filing date for the return period ended 31 December 2018 is 31 March 2020 (12 months after the accounting date).Note: This will also be the filing date for the return period ended 31 March 2019 provided that a Paragraph 3 notice for that period is served by 31 December 2018.

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 2018 to 31 December 2019 following a change of accounting date. It has accounting periods ending on 30 April 2019 and 31 December 2019.

  • A Paragraph 3 notice specifying the period 1 May 2018 to 30 April 2019 is served on 1 August 2019.The company’s filing date for the return period ended 30 April 2019 is 31 October 2020 (30 months from when the period of account commenced on 1 May 2018).

Example 5 (A voluntary return is delivered)

  • Company E makes up its accounts for the year to 31 December 2018 which is an accounting period. No Paragraph 3 notice to file is issued.

  • On 31 July 2019 the company delivers a voluntary return.

The company is treated as if it had been served a Paragraph 3 notice on 31 July 2019 and has met its filing obligations.