COM132080 - Returns / notices: return handling: return received before notice to deliver issued

A company may deliver a return before the issue of the relevant notice to deliver. Strictly, before the issue of the notice, no obligation to deliver the return has been imposed. However, a company can simply submit their return using the Corporation Tax online service after the AP has ended.

Finance Act 2019 introduced Section 12D TMA 1970 and section 20A (1) Sch 18 FA 1998. All returns received prior to or after 12 February 2019 should be treated as having been made in response to a notice to file which was given on the same date the return was received by HMRC

See:

• COM132011 for a list of forms relevant to this subject
• COM132022 for legislation applying to this subject.