# The International Controlled Transaction Reporting Regulations 2026, Regulation 13: Amendment deadline


(1) Where the reporting entity is not a managing agent—
(a) for accounting periods ending on or before 30th September 2027, the amendment deadline is the later of—
(i) 30th September 2029, and
(ii) the date specified in a notice published by the Commissioners;
(b) for accounting periods ending after 30th September 2027, the amendment deadline is the date by which the corresponding relevant return may be amended.
(2) Where the reporting entity is a managing agent the amendment deadline is the later of—
(a) the date required by regulation 5 of the Lloyd’s Underwriters (Tax) Regulations 2005, and
(b) the date specified in a notice published by the Commissioners.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/13 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.