Business tax – guidance

Corporation Tax: penalty determinations (CT211 Notes)

Why penalty determinations are issued and what to do if you receive one.


HM Revenue and Customs (HMRC) will issue a penalty determination using form CT211 when their records show that your company has failed to deliver its return, or returns, by the required date.

These notes give some general information about penalty determinations. They explain:

  • your obligation to deliver a return by the filing date
  • the penalties HMRC charge if you don’t file on time
  • how to appeal if you don’t agree with the penalty
  • how to pay
  • what to do now to avoid further penalties
  • where you can find more information and help