COM71012 - Enquiries: CTSA enquiries: legislation
The table below gives a brief explanation of what the legislation relevant to this subject contains.
Section | Explanation |
S 54 TMA 1970 | Settling of appeals by agreement. |
S 59DA TMA 1970 | Claim for repayment in advance of liability being established. |
S 59DA (1) TMA 1970 | Specifies the requirements for a S59DA claim. |
S 87A TMA 1970 | Interest on overdue corporation tax. |
Sch 1A TMA 1970 | Claims and elections not made in a return. |
Para 4 Sch 1A TMA 1970 | Giving effect to claims and amendments. |
Para 4(3) Sch 1A TMA 1970 | Enables you to give effect to the claim on a provisional basis while it is under enquiry. |
Para 5 Sch 1A TMA 1970 | Power to enquire into claims. |
Para 7 Sch 1A TMA 1970 | Amendment of claims where enquiries made. |
Para 7(4) Sch 1A TMA 1970 | HMRC issues a closure notice to complete a Sch 1A enquiry. |
S 12(5A) ICTA 1988 | Direction as to the accounting date to be used where the company carries on several trades. |
S 826 ICTA 1988 | Interest on tax overpaid. |
Para 5 Sch 1A TMA 1970 | Power to enquire into claims. |
Para 15 Sch 18 FA 1998 | Enables a company to amend its return. |
Para 15(4) Sch 18 FA 1998 | Time limit for company to amend its return. |
Part IV Sch 18 FA 1998 (Paragraphs 24 to 35) | Enquiry into company tax return. |
Para 24 Sch 18 FA 1998 | Notice of enquiry. |
Para 24(1) Sch 18 FA 1998 | HMRC must give notice of intention to enquire into a company tax return. |
Para 24(2) Sch 18 FA 1998 as amended by S96(3), (4) and (6) FA2007 | Time limit for opening enquiry when return delivered on or before the filing date. |
Para 24(3) Sch 18 FA 1998 | Time limit for opening enquiry when return delivered after the filing date. |
Para 24(4) Sch 18 FA 1998 | Time limit for opening enquiry when company amends its return. |
Para 25 Sch 18 FA 1998 | Scope of enquiry. |
Para 25(1) Sch 18 FA 1998 | Scope of enquiry into company return. |
Para 25(2) Sch 18 FA 1998 | Scope of enquiry where amendment made to company return. |
Para 26 Sch 18 FA 1998 | Enquiry into return for the wrong period. |
Para 26(2)/(4) Sch 18 FA 1998 | Circumstances in which return is a ‘return for the wrong period’. |
Para 26(5) Sch 18 FA 1998 | Filing date and period within which notice of enquiry may be given where return is for the wrong period. |
Para 30 Sch 18 FA 1998 | HMRC jeopardy amendment to self assessment during enquiry to prevent loss of tax. |
Para 30(5) Sch 18 FA 1998 | Appeal against jeopardy amendment not to be heard and determined until after the enquiry. |
Para 31(1)/(2) Sch 18 FA 1998 | Amendment of its return by a company during HMRC enquiry. |
Para 31(3) Sch 18 FA 1998 | Amendment of its return by a company during HMRC enquiry not to take effect until after the enquiry completed. |
Para 31(4) Sch 18 FA 1998 | Time at which a company’s amendment of its return, made during HMRC enquiry and deferred under Para 31(3), is to take effect. |
Para 32(1) Sch 18 FA 1998 | HMRC issues a closure notice. |
Para 32(2)/(3) Sch 18 FA 1998 | Closure notice must designate the AP for which a return should have been made where enquiry into return for wrong period. |
Para 34 Sch 18 FA 1998, as amended by Section 119 Finance Act 2008 | The closure notice ends an enquiry and amends the return to give effect to the conclusions stated in the notice. |
Para 34(3) Sch 18 FA 1998 | Company can appeal a revenue amendment made under Para 34(2). |
Para 34(4) Sch 18 FA 1998 | Requirements of notice of appeal made under Para 34(3). |
Para 35 Sch 18 FA 1998 | Further return for outstanding period (Word 28KB) following an enquiry. |
Para 37 Sch 18 FA 1998 | HMRC can make a determination of the tax payable for an outstanding period if a notice to deliver a return is complied with in part. |
Para 74 Sch 18 FA 1998 | Time limit for claims to group relief. |
Para 82 Sch 18 FA 1998 | Time limit for claims for capital allowances. |
Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998 No 3175 The Corporation Tax (Instalment Payments) (Amendment) Regulations 1999 (S.I. 1999/1929) | Governs quarterly instalment payments (QIPs) and sets out the requirement for large companies to pay in instalments. |
Regulation 6 | Deals with provisional repayments before liability is finally established and allows a company which has made quarterly instalment payments to apply for repayment of the excess paid within specified parameters. |
Regulation 6(8) | Disapplies S59DA TMA 1970 to claims for repayment in advance of liability being established where the quarterly instalment regulations apply. |
S119 Finance Act 2008 | Amends the enquiry closure process at Para 34 Sch 18 FA 98 to combine the closure notice with a revenue amendment. |