Most of the administrative provisions for CTSA are set out in FA98/SCH18.

The table below lists the main CTSA provisions and shows IT equivalents.

Most of the administrative provisions for CTSA are set out in FA98/SCH18.

The table below lists the main CTSA provisions and shows IT equivalents.

Most of the administrative provisions for CTSA are set out in FA98/SCH18.

The table below lists the main CTSA provisions and shows IT equivalents.

Equivalent ITSA legislation
Duty to notify chargeability FA98/SCH19/PARA2 TMA70/S7
Duty to deliver return FA98/SCH18/PARA3 – 5 TMA70/S8
Return to include SA FA98/SCH18/PARA7 – 8 TMA70/S9
Information about business carried on in partnership FA98/SCH18/PARA12 TMA70/S8 (1B) – (1C)
Filing date FA98/SCH18/PARA14 TMA70/S8 (1D) – (1H)
Amendment of return FA98/SCH18/PARA15 TMA70/S9ZA
Correction of return by HMRC FA98/SCH18/PARA16 TMA70/S9ZB
Failure to deliver return: flat-rate penalty FA98/SCH18/PARA17 FA09/SCH55
Failure to deliver return: tax-related penalty FA98/SCH18/PARA18 FA09/SCH55
Reasonable excuse TMA70/S118 (2) TMA70/S118 (2)
Excuse for late delivery of return: Companies Act accounts FA98/SCH18/PARA19 No ITSA equivalent
Duty to keep and preserve records FA98/SCH18/PARA21 – 22 TMA70/S12B
Penalty for failure to keep and preserve records FA98/SCH18/PARA23 TMA70/S12B(5) – (5B)
Enquiry into tax return FA98/SCH18/PARA24 – 26 TMA70/S9A
Amendment of SA during enquiry to prevent loss of tax FA98/SCH18/PARA30 TMA70/S9C
Amendment of return during enquiry FA98/SCH18/PARA31 TMA70/S9B
Completion of enquiry FA98/SCH18/PARA32 TMA70/S28A
Direction to complete enquiry FA98/SCH18/PARA33 TMA70/S28A (4) – (6)
Amendment of return after enquiry FA98/SCH18/PARA34 TMA70/S28A (2)
Further return for outstanding period FA98/SCH18/PARA35 No ITSA equivalent
Determination where no return delivered FA98/SCH18/PARA36 TMA70/S28C
Determination: notice complied with in part FA98/SCH18/PARA37 No ITSA equivalent
Extent of power to make determination FA98/SCH18/PARA38 No ITSA equivalent
Determination to have effect as SA FA98/SCH18/PARA39 TMA70/S28C (3)
Determination superseded by SA FA98/SCH18/PARA40 TMA70/S28AC (3)
Time limit for determination FA98/SCH18/PARA36 (5) & 37 (4) TMA70/S28C (5)
Time limit for SA superseding a determination FA98/SCH18/PARA40 (3) TMA70/S28C (5)
Discovery assessments FA98/SCH18/PARA41 – 45 TMA70/S29
Ordinary four year time limit for assessment FA98/SCH18/PARA46 (1) TMA70/S34
Extended time limit in cases of careless conduct FA98/SCH18/PARA46 (2) TMA70/S36 (1)
Extended time limit in cases of deliberate behaviour/failure to notify and other situations FA98/SCH18/PARA46 (2A) TMA70/S36 (1A)
Discovery determinations FA98/SCH18/PARA41 (2) & PARA49 No ITSA equivalent
Relief for double assessment FA98/SCH18/PARA50 TMA70/S32
Relief for overpaid tax FA98/SCH18/PARA51 TMA70/SCH1AB
Recovery of excessive repayments etc FA98/SCH18/PARA52 – 53 TMA70/S30
General claim provisions FA98/SCH18/PARA9, 10 ,54 – 60 TMA70/S42
Claims not made in returns TMA70/SCH1A TMA70/SCH1A
Claims for repayment of CT before liability finally established TMA70/S59DA No ITSA equivalent
Consequential claims FA98/SCH18/PARA61 – 65 TMA70/S43A – B, S36 (3)
Claims for group relief FA98/SCH18/PARA66 – 77 No ITSA equivalent
Joint amended returns FA98/SCH18/PARA77 No ITSA equivalent
Claims for capital allowances FA98/SCH18/PARA78 – 83 No ITSA equivalent
Conclusiveness of amounts stated in return FA98/SCH18/PARA88 No ITSA equivalent
Quarterly instalment payments FA98/S30, SI1998/3175 as amended by SI2017/1072 for very large companies for accounting periods beginning on or after 1 April 2019 No ITSA equivalent

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