CTM93050 - CTSA: the filing obligation: filing date: examples

Example 1 (12 months from the end of the period for which the return is made)
  • Company A makes up accounts for the year to 31 December 2018 which is an accounting period.
  • On 1 February 2019 it is served a FA98/SCH18/PARA3 notice specifying the period 1 January 2018 to 31 December 2018.»Ê¹ÚÌåÓýapp company’s filing date is 31 December 2019.
Example 2 (3 months from the date the notice is served)
  • Company B makes up its accounts for the year to 31 December 2018 which is an accounting period.
  • On 31 October 2019 it is served a Paragraph 3 notice specifying the period 1 January 2018 to 31 December 2018.»Ê¹ÚÌåÓýapp company’s filing date is 31 January 2020. (This is later than 12 months from the end of the period for which the return is made.)
Example 3 (12 months from of the end of a period of account - not lasting more than 18 months)
  • Company C makes up its accounts for 15 months to 31 March 2019 following a change of accounting date. It has accounting periods ending on 31 December 2018 and 31 March 2019.
  • A Paragraph 3 notice specifying the period 1 January 2018 to 31 December 2018 is served on 1 April 2019.
  • »Ê¹ÚÌåÓýapp company’s filing date for the return period ended 31 December 2018 is 31 March 2020 (12 months after the accounting date).Note: This will also be the filing date for the return period ended 31 March 2019 provided that a Paragraph 3 notice for that period is served by 31 December 2018.
Example 4 (30 months from the beginning of a period of account - lasting more than 18 months)
  • Company D makes up its accounts for 20 months from 1 May 2018 to 31 December 2019 following a change of accounting date. It has accounting periods ending on 30 April 2019 and 31 December 2019.
  • A Paragraph 3 notice specifying the period 1 May 2018 to 30 April 2019 is served on 1 August 2019.»Ê¹ÚÌåÓýapp company’s filing date for the return period ended 30 April 2019 is 31 October 2020 (30 months from when the period of account commenced on 1 May 2018).
Example 5 (A voluntary return is delivered)
  • Company E makes up its accounts for the year to 31 December 2018 which is an accounting period. No Paragraph 3 notice to file is issued.
  • On 31 July 2019 the company delivers a voluntary return.

»Ê¹ÚÌåÓýapp company is treated as if it had been served a Paragraph 3 notice on 31 July 2019 and has met its filing obligations.