Taxation (International and Other Provisions) Act 2010

255 Notices given before tax return made

(1) This section applies if an officer of Revenue and Customs gives a company a deduction notice or a receipt notice before the company has made its company tax return for the accounting period specified in the notice.

(2) If the company makes that return before the end of the period of 90 days beginning with the day on which the notice is given, it may—

(a) make a return that disregards the notice, and

(b) at any time after making the return and before the end of that 90 day period, amend the return for the purpose of complying with the provision referred to in the notice.

(3) Subsection (2)(b) does not prevent a company tax return for a period becoming incorrect if—

(a) a deduction notice or a receipt notice is given to the company in relation to that period,

(b) the return is not amended in accordance with subsection (2)(b) for the purpose of complying with the provision referred to in the notice, and

(c) it ought to have been so amended.