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CTM95330 | CTSA: Revenue determination: When of no effect

From HM Revenue & Customs · Company Taxation Manual

If the company shows that:

  • it has no accounting period that ended in or at the end of the period specified in the notice to deliver,

or

  • it has delivered a return for the accounting period (or each accounting period, if there is more than one) that so ended,

or

  • no return is yet due for any such period,

the Revenue determination is of no effect and it should be discharged.

Note: COTAX will not automatically discharge a Revenue determination that is not superseded by an SA. You must identify the situation and do that yourself. See subject Stranded Revenue determinations’ in the COTAX Manual.