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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

CTSA: penalties for late returns: flat-rate penalties

FA98/SCH18/PARA17 (TMA70/S94 (1))

The flat-rate penalty is:

  • £100 if the company delivers the return within three months after the filing date

or

  • £200 in any other case.