Deadline for notification
9(1)The time by which a notification required by paragraph 8(2) must be given to HMRC is determined in accordance with the following table—
| Case | Deadline for notification |
|---|---|
| Notification under paragraph 8(2)(a) of an amount included in a company tax return delivered to HMRC for a financial year | On or before the later of— (a) the filing date for the return (within the meaning given by paragraph 14 of Schedule 18 to FA 1998), or (b) if the period for which the return is required to be made is a period for which the company is required to deliver accounts under the Companies Act 2006, the last day for the delivery of those accounts to the registrar of companies |
| Notification under paragraph 8(2)(a) of an amount included in a partnership return delivered to HMRC for a financial year | On or before the date on which the return is required to be made |
| Notification under paragraph 8(2)(a) of an amount included in a PAYE return delivered to HMRC for a financial year | On or before the date on which the last PAYE return for the financial year is required to be made |
| Notification under paragraph 8(2)(a) of an amount included in a VAT return delivered to HMRC for a financial year | On or before the date on which the last VAT return for the financial year is required to be made |
| Notification under paragraph 8(2)(b) of an amount included in a company tax return or partnership return delivered to HMRC for a financial year | On or before the date (determined in accordance with this table) by which the notification would be required if— |
| Notification under paragraph 8(2)(b) of an amount included in a PAYE return or VAT return delivered to HMRC for a financial year | On or before the date (determined in accordance with this table) by which the notification would be required if— (a) the notification were required by paragraph 8(2)(a), and (b) the return were delivered to HMRC for the financial year following the financial year in which the accounting provision is recognised in the accounts of the company or partnership. |
(2)In the table, references to a notification under paragraph 8(2)(a) in relation to a return do not include references to a notification required as a result of an amendment of the return (see instead sub-paragraph (3)).
(3)Where the notification is required by paragraph 8(2)(a) and concerns an amount included in a relevant return as a result of an amendment of the return, the notification must be given before the end of the period of 30 days beginning with the day on which HMRC is notified of the amendment.