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HMRC internal manual

Company Taxation Manual

CTSA: penalties for late returns: concessionary period: management responsibility

Managers should ensure that the arrangements described in CTM94180 are:

  • understood by all staff, including post room staff, who handle CT returns,


  • properly reflected in any arrangements for handling post that is put into office letter boxes, left at enquiry offices or otherwise reaches the District by an unusual route.

The concession says that returns delivered to you on the last working day in the concessionary period must arrive during working hours. Do not, however, take that to mean that returns must arrive during normal working hours. It is sufficient if the return arrives by the later of the times below, which will be different on different days and in different offices.

  • The time at which any local enquiry office is closed,


  • the time to which staff are actually working in the office.