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HMRC internal manual

Company Taxation Manual

CTSA: penalties for late returns: general

Subject to the exemptions outlined below, a company that fails to deliver its company tax return by the filing date is liable to penalties under FA98/SCH18/PARAS 17 & 18 (formerly TMA70/S94).

The amount of penalty varies according to how long after the statutory filing date the company delivers its company tax return.

Penalties can be:


Penalties are chargeable by determination under TMA70/S100. Any Inspector who handles CT cases can determine them.