DETERMINATION OF TAX PAYABLE IF NO RETURN DELIVERED IN RESPONSE TO NOTICE

Related Commentary  Related HMRC Manuals

36(1)  If no return is delivered in response to a notice requiring a company tax return, an officer of Revenue and Customs may determine to the best of the officer's information and belief the amount of tax payable by the company.

36(2)  The power to make a determination under this paragraph becomes exercisable if no return is delivered on or before the following date–

(a)if the filing date for any return required by the notice can be ascertained, that date;

(b)if no such date can be ascertained, the later of–

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