A company chargeable to corporation tax for an accounting period that has not received a notice to deliver a return is required to give notice within 12 months from the end of the accounting period that it was so chargeable.

With effect from 6 April 2020 (subject to transitional provisions) a company is not required to give notice of chargeability for an accounting period if all the income on which it is chargeable to tax consists of payments on which it bears income tax by deduction and the company has no chargeable gains for that period.

See ¶700 for details of the penalties chargeable for failure to notify.

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