Taxes Management Act 1970 section 28D

Determination of corporation tax where no return delivered

Section 28D deals with HMRC's power to determine a company's corporation tax liability when the company has failed to deliver a required tax return.

• If a company does not submit a corporation tax return by the filing date, HMRC may make a determination of the tax they believe is due, to the best of their information and belief.
• The determination has the same effect as a self-assessment made by the company, meaning HMRC can pursue collection of the tax as if the company had assessed itself.
• If the company subsequently delivers the outstanding return with a self-assessment, that self-assessment supersedes the determination, but only if the return is delivered within the time allowed (generally within four years of the end of the accounting period).
• A determination under this section is not appealable by the company; the remedy is for the company to submit the outstanding return.

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