Part V Revenue Determinations and Assessments
Finance Act 1998 (1998 c 36) | Legislation

Part V Revenue Determinations and Assessments

Determination of tax payable if no return delivered in response to notice

36

(1)     If no return is delivered in response to a notice requiring a company tax return, [an officer of Revenue and Customs] may determine to the best of [the officer's] information and belief the amount of tax payable by the company.

(2)     The power to make a determination under this paragraph becomes exercisable if no return is delivered on or before the following date—

(a)     if the filing date for any return required by the notice can be ascertained, that date;

(b)     if no such date can be ascertained, the later of—

(i)     18 months from the end of the period specified in the notice, or

(ii)     three months from the day on which the notice was served.

(3)     The accounting period or periods for which a determination may be made are—

(a)     if there is only one accounting period ending in or at the end of the period specified in the notice, that period;

(b)     if there is more than one accounting period ending in or at the end of the period specified in the notice, each of those

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