This subject is presented as follows.

CT Self Assessment

CT Self Assessment applies to APs ending on or after 1 July 1999.

The current process, briefly, is as follows.

A notice to deliver a company tax return is issued.

The company makes a return that includes a self assessment of the tax due.

The return must be submitted through the CT Online Service for the vast majority of companies and include accounts and computations in iXBRL format.

HMRC has the right to correct obvious mistakes in the return, such as arithmetic errors, but in practice the validation in the CT Online Service prevents customers making many such errors.

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