General

A company has to deliver its return to HM Revenue & Customs on or before the final day for delivery. This date, known as the filing date, is defined in Para 14 Schedule 18 FA 1998.

The statutory filing date is the last day of whichever of the following periods is the last to end.

12 months from the end of the period for which the return is made.

If the company's relevant period of account is not longer than 18 months, 12 months from the end of that period.

If the company's relevant period of account is longer than 18 months, 30 months from the beginning of that period.

Three months from the date on which the notice requiring the return was served.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.