ICTA88/Sch13 was repealed for return periods and accounting periods beginning on or after 6 April 1999 while, for return periods and accounting periods beginning on or after 6 April 2001, returns under ITA07/Part15/Chapter15 (previously ICTA88/Sch16) are only required in restricted circumstances.
There is no specific requirement to notify chargeability but a company is obliged under ITA07/S949, without receiving a notice, to make a return within 14 days from the end of the return period if a payment is made. The return is made to HMRC.
What the return should contain is set out in ITA07/S949. Payments are normally returned on Form CT61.