EM8311 - Companies: Quarterly Instalment Payments: CTSA Return Review not Appropriate

There are two circumstances where you should check the instalment payments position separately from a review of the CTSA return for enquiry.

1. Where, although the statutory filing date has passed, the return has not been filed. In these cases, you can use Regulations 10 and 11 even though the CTSA enquiry window has not opened. Normally, you should first consider making an HMRC determination, including a determination of the dates on which amounts become due and payable under the instalment regulations. If, exceptionally, you consider you need to make enquiries you should send a report, with the file, to contact link, before you issue any notice under Regulation 10 or 11.
2. Where you have not yet been able to undertake a full risk assessment of the return (because, for example, you are awaiting some third party information or accounts for other Group companies), but you have reason to think that the company may be liable to a penalty under Section 59E(4).

If these circumstances apply, you should write to the company and agent EM8315.