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Finance Act 1998, Cross Heading: Determination of tax payable if notice complied with in part is up to date with all changes known to be in force on or before 09 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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37(1)If a notice requiring a company tax return is served on a company and—U.K.
(a)a return is delivered for an accounting period ending in or at the end of the period specified in the notice, but
(b)there is another period so ending (the “outstanding period") which appears to [F1an officer of Revenue and Customs] is or may be an accounting period,
[F1an officer of Revenue and Customs] may determine to the best of [F2his] information and belief the amount of corporation tax payable by the company for the outstanding period.
(2)The power to make a determination under this paragraph becomes exercisable—
(a)if the filing date for the outstanding period can be ascertained and no return is delivered on or before that date;
(b)if no such date can be ascertained and no return for that period is delivered by the later of—
(i)30 months from the end of the period specified in the notice, or
(ii)three months from the day on which the notice was served.
(3)Notice of a determination under this paragraph must be served on the company, stating the date on which the determination is issued.
(4)No determination under this paragraph may be made more than [F33 years] after the day on which the power first became exercisable.
(5)If the company shows—
(a)that the outstanding period is not an accounting period, or
(b)that it has delivered a return for that period,
any determination under this paragraph is of no effect.
Textual Amendments
F1Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
F2Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
F3Words in Sch. 18 para. 37(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 39; S.I. 2009/403, art. 2(2) (with art. 10)
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