COM130012 - Returns / notices: notices and returns: legislation

The table below gives a brief explanation of what the legislation relevant to this section contains.

Section	Explanation
S 97 TMA 1970	Treats an error in a return as negligent unless it is corrected without unreasonable delay.
S 113 (1A) TMA 1970	Allows substitution of one Technical Caseworker for another.
S 118 (2) TMA 1970	Allows a ‘reasonable excuse’ for a company not doing anything required to be done.
Part 11 Insurance Companies Act 1982	Specifies the form and content of the return required by the Department of Trade and Industry from insurance companies.
Companies Act 2006	The consolidation legislation relating to companies.
Ss 394, 395 Companies Act 2006	Sets out the director’s duty to prepare a company’s accounts.
Ss 399, 403 Companies Act 2006	Sets out the director’s duty to prepare a company’s group accounts, where applicable.
Ss 431, 432 Companies Act 2006	Sets out the separate parts of a company’s accounts.
Ss 382, 465 Companies Act 2006	Entitlement to deliver modified accounts to Companies House.
S 1046 Companies Act 2006	Requirement to register a United Kingdom permanent establishment or agency of a foreign owned company.
S455 CTA 2010	Liability on close company loans and advances to participators.
Para 3 Sch 18 FA 1998	Allows HM Revenue & Customs to issue a notice requiring a return and to specify the form and content of that return.
Para 3(4) Sch 18 FA 1998	The requirement for a company to deliver a return to the officer who served the notice to deliver.
Para 5 Sch 18 FA 1998	Stipulates the period for which a return must be made in response to a notice.
Para 5(3) Sch 18 FA 1998	The requirement for a company to deliver a return for a part of a specified period prior to the beginning of an AP.
Para 14 1(a) (c) and (d) FA 1998	Sets the final day for delivery of a return.
Para 17 Sch 18 FA 1998	Imposes flat-rate penalties for failure to deliver a return.
Para 18 Sch 18 FA 1998	Imposes tax-related penalties for failure to deliver a return.
Statutory Instrument 2003/282	Regulations regarding the delivery of information electronically. Includes Reg 3(8) (inserted by SI 2009/3218) that allows us to accept a return submitted with insufficient or no iXBRL tagging, where we are satisfied that the customer has made genuine efforts to comply and has no realistic alternative. Reg 3(8) also allows us to accept a paper return where, exceptionally, we are able to agree that: such a format was the only one realistically available to the company for submitting a timely return and we agree that the failure to file online will not have the effect of undermining the overall objective of universal online filing.
Board’s Direction of 5 March 2003 under regulation 3 of SI 2003/282	Further directions regarding the delivery of information electronically.
Statutory Instrument 2009/3218	Regulations regarding the delivery of information electronically where it is incompatible with the beliefs of a religious society or order.
Sch 24 FA 2007	Where an error in iXBRL tagging results in an understatement of tax and it is picked up in a subsequent enquiry, the legislation ensures that it would not be appropriate to impose an error penalty if we are able to consider that the company took reasonable care to complete the tagging correctly.