A notice to deliver requires a company to deliver a return, referred to in Sch18 FA1998 as a ‘company tax return’, of such information, accounts, statements and reports that are:

relevant to the tax liability of the company or

otherwise relevant to the application of the Corporation Tax Acts to the company as may reasonably be required by the notice.

The legislation does not stipulate the exact items required, but does say that different information, accounts, statements and reports may be required from different descriptions of company.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.