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Part IV Enquiry into company tax return

United Kingdom

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

  1. Notice of enquiry
  2. Scope of enquiry
  3. Enquiry into return for wrong period
  4. Notice to produce documents, etc. for purposes of enquiry
  5. Appeal against notice to produce documents, etc
  6. Penalty for failure to produce documents, etc
  7. Amendment of self-assessment during enquiry to prevent loss of tax
  8. Amendment of return by company during enquiry
  9. Referral of questions to the tribunal during enquiry
  10. Withdrawal of notice of referral
  11. Effect of referral on enquiry
  12. Effect of determination
  13. Completion of enquiry
  14. Direction to complete enquiry
  15. Amendment of return after enquiry
  16. Further return for outstanding period

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))