Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 12 December 2011 - onwards
Regulation 5 Time by which returns are to be made
Returns under these Regulations shall be made not later than -
(a) as respects returns made for the tax year 2011, 30 September 2012, and
(b) as respects returns made for the tax year 2012 and each subsequent tax year, 31 March in the tax year immediately following the year for which the return is to be made.