Taxes Consolidation Act 1997 section 883

Notice of liability to corporation tax

Section 883 requires a company chargeable to corporation tax to notify the inspector of that chargeability within a specified timeframe where no return of profits has been made.

• A company chargeable to corporation tax must notify the inspector if it has not made a return of profits for the accounting period
• The notification must be given not later than one year after the end of the relevant accounting period
• The obligation applies to every company that is chargeable, regardless of the amount involved
• The requirement is triggered by the absence of a filed return of profits for the period in question