OpenLegislation

Part II Company tax return

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Company tax return
  2. Meaning of delivery of return
  3. Period for which return required
  4. Notice relating to period beginning before appointed day
  5. Return to include self-assessment
  6. Residential property developer tax
  7. Energy (oil and gas) profits levy
  8. Calculation of tax payable
  9. Claims that cannot be made without a return
  10. Other claims and elections to be included in return
  11. Accounts required in case of Companies Act company
  12. Information about business carried on in partnership
  13. Information about chargeable gains
  14. Filing date
  15. Amendment of return by company
  16. Correction of return by Revenue
  17. Failure to deliver return: flat-rate penalty
  18. Failure to deliver return: tax-related penalty
  19. Excuse for late delivery of return
  20. Penalty for incorrect or uncorrected return
  21. Voluntary returns

Notes on Schedule 18

Modifications

C1

Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)

C2

Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)

C3

Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61

C4

Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13

C5

Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)

C6

Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)

C7

Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))

C8

Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))