CTM94000 - Corporation Tax self assessment: penalties for late returns: contents

  1. CTM94005
    General
  2. CTM94010
    Exceptions
  3. CTM94020
    Other types of penalty
  4. CTM94050
    Flat and higher rate penalties
  5. CTM94060
    Tax-related penalties
  6. CTM94070
    Amount of tax unpaid
  7. CTM94080
    Amount of tax unpaid - surrender of refund
  8. CTM94090
    Interaction of flat-rate & tax-related penalties
  9. CTM94100
    Companies Act extension
  10. CTM94110
    Companies Act extension - Overseas company
  11. CTM94120
    Companies Act extension - examples
  12. CTM94130
    Further time
  13. CTM94140
    Reasonable excuse
  14. CTM94150
    Reasonable excuse - grounds
  15. CTM94200
    Determination - Procedure
  16. CTM94210
    Determination - general rules
  17. CTM94220
    Determination - Appeals against
  18. CTM94230
    Determination - postponement provisions not applicable
  19. CTM94240
    More than one tax-related penalty for the same accounting period
  20. CTM94250
    Time limits