615. Notice of liability to corporation tax.

A company1 which is chargeable to corporation tax2 for any accounting period3 and has not received a notice in writing requiring a company tax return4 must, within 12 months from the end of that period, give notice in writing to an officer of HM Revenue and Customs that it is so chargeable5.

A company is also required to give notice of its coming within the charge to corporation tax; notice in writing must be given to the Commissioners for HM Revenue and Customs of the beginning of the company's first accounting period, and of the beginning of any subsequent accounting