{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-6",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-6.json",
  "legislation": "uksi/2026/1156",
  "legislation_title": "The International Controlled Transaction Reporting Regulations 2026",
  "legislation_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Submission deadline",
  "text": "(1) Where the reporting entity is not a managing agent—\n(a) for accounting periods ending on or before 30th September 2027, the submission deadline is the later of—\n(i) 30th September 2028, and\n(ii) the date specified in a notice published by the Commissioners;\n(b) for accounting periods ending after 30th September 2027, the submission deadline is the date that the corresponding relevant return is required.\n(2) Where the reporting entity is a managing agent the submission deadline is the later of the—\n(a) filing date for the syndicate return required by regulation 4(4) of the Lloyd’s Underwriters (Tax) Regulations 2005, and\n(b) date specified in a notice published by the Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Where the relevant return is a company tax return, see paragraph 14 of Schedule 18 to the Finance Act 1998 (c. 36). Where the relevant return is a partnership return, see section 12AA of the TMA 1970 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2005/3338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/6",
    "retrieved_at": "2026-11-10T03:36:48.679649+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}