Taxes Management Act 1970 section 28E

Determination of corporation tax where notice complied with in part

Section 28E deals with the situation where a company has only partially complied with a notice to file a corporation tax return, and allows HMRC to make a determination of the tax due for the outstanding part.

• Where a company has delivered part of a required corporation tax return but failed to complete it fully, HMRC may make a determination of the tax due for the undelivered portion.
• The determination is made to the best of HMRC's information and belief regarding the amount of tax the company is liable to pay.
• The determination has the same effect as a self-assessment for the purposes of collecting the tax, including enforcement and interest provisions.
• The determination is automatically superseded once the company delivers the outstanding part of its return, at which point the self-assessment in the completed return takes its place.

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