There are restrictions on making discovery determinations. You can only make a discovery determination if Paragraph 43 or 44 applies as below:
(1) Paragraph 43 states that when a company has delivered a company tax return you can make a discovery determination if the incorrect amount stated in the return was brought about by the careless or deliberate behaviour of:
•a person acting on behalf of the company
•a person who was a partner of the company at the relevant time.