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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Penalties: late delivery of returns: introduction

A company that fails to deliver its return by the filing date (Word 42KB) is normally liable to penalties under Paras 17 and 18 Schedule 18 FA 1998. The amount of the penalty depends on the date that the company delivers the return.

These penalties are defined in Paras 17 and 18 FA1998 as flat-rate or tax-related.

You charge penalties by determination, under Section 100 TMA 1970. Anyone with the Technical Caseworker, CT Co-ordinator or Clerical Support role can determine penalties. In most cases, COTAX calculates and issues penalty determinations automatically.

COTAX provides support for late-filing penalties only. It does not cater for other types of penalties, such as those which may be due if a company fails to give notice of chargeability.