COM130140 | Returns/notices: notices and returns: meaning of delivery

A company must deliver any return required under Paragraph 3(4) Schedule 18 Finance Act (FA) 1998 for an Accounting Period (AP) ending after 31 March 2020, electronically through the Corporation Tax Online Service.

Where the return is for an earlier AP, or the company has been granted an exemption to electronic delivery, the return is usually submitted to an officer of the Board in the HM Revenue & Customs office responsible for the COTAX record.

A return sent by post is not ‘delivered’ until the HM Revenue & Customs office receives it.

See COM130012 for legislation applying to this subject.