Corporation Tax: penalty determinations (CT211 Notes)

Find out why penalty determinations are issued and what to do if you receive one.



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.

Published 12 August 2016
Last updated 6 June 2018 + show all updates
  1. Section 4 has been updated to better explain who to write to when appealing.
  2. First published.