Accounts required in case of Companies Act company11

In the case of a company which—

a

is required to deliver a company tax return for a period,

b

is resident in the United Kingdom throughout that period, and

c

is required under the Companies Act 2006 to prepare accounts for a period consisting of or including the whole of that period,

the power to require the delivery of accounts as part of the return is limited to such accounts, containing such information and having annexed to them such documents, as are required to be prepared under that Act.

Excuse for late delivery of return19

A company is not liable to a penalty under paragraph 17 (flat rate penalty) if—

a

the period for which the return is required is one for which the company is required to deliver accounts under the Companies Act 2006, and

b

the return is delivered no later than the last day for the delivery of those accounts to the registrar of companies.

7

In sub-paragraph (6) “group” and “small group” have the same meaning as in sections 474(1) and 383 of the Companies Act 2006.