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:
12 August 2016
HM Revenue & Customs
Corporation Tax forms
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.