Determinations in the absence of return or information

If no return is delivered by a company following the issue of a notice, or if a notice to deliver a return is complied with only partially, HMRC may determine to the best of their information and belief the amount of tax payable by a company (FA 1998, Sch. 18, para. 36, 37).

Such determinations are treated as self-assessments for most practical purposes, including:

payment of tax due;

collection and recovery proceedings;

interest on overdue tax;

tax-related penalties; and

assessment of unpaid tax assessed on a company to be assessed on other persons (to enable collection to be effected)

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