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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Penalties: late delivery of returns: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
   
94(4) TMA 1970 Applies the provisions in S94(3) TMA 1970 to companies registered under the Companies (Northern Ireland) Order 1986.
100 TMA 1970 With a couple of exceptions, an authorised Officer of the Board may, subject to the content of S100(2), make a penalty determination, under any provision of the Taxes Acts.
100(6) TMA 1970 An authorised Officer of the Board may revise a tax-related penalty determination if it has become excessive.
102 TMA 1970 The Board’s authority to mitigate or stay proceedings in respect of any penalty or to remit any penalty.
118(2) TMA 1970 Allows a reasonable excuse for a company not doing anything required to be done.
442 Companies Act 2006 Contains the requirements for delivery of accounts and reports to the Registrar.
1050 Companies Act 2006 Sets the requirements for delivery of accounts and reports to the Registrar in respect of credit or financial institutions, registered outside the UK and Gibraltar, with a permanent establishment in the UK.
1049 Companies Act 2006 Sets the requirements for delivery of accounts and reports to the Registrar by overseas companies.
7(2) ICTA 1988 Allows relief for Income Tax paid by a company against its CT liability.
11(3) ICTA 1988 Allows relief for Income Tax paid by non-resident companies against chargeable CT.
458 CTA 2010 Applies a restriction to when relief may be given in respect of repayment, release or write off, of a loan to a participator.
S963 CTA 2010 (formerly S102 FA 1989) Allows the surrender of company tax refunds within groups.
S964(2) CTA 2010 (formerly S102(5) FA 1989) Defines the relevant date to be applied in relation to surrendered company tax refunds.
S964(3) CTA 2010 (formerly S102(6) FA 1989) Restricts the relevant date in S964(2) to the date of the joint notice of surrender for tax-related penalty purposes.
Para 3 Sch 18 FA 1998 Specifies the form and content of the return to be submitted for CT purposes.
Para 5 Sch 18 FA 1998 Specifies the period for which a return is required.
Para 14(1) Sch 18 FA 1998 Specifies the filing date for a return.
Para 17 Sch 18 FA 1998 Imposes flat-rate penalties for failure to deliver a return.
Para 17(3) Sch 18 FA 1998 Imposes increased flat-rate penalties for companies delivering a return late for the third consecutive AP.
Para 18 Sch 18 FA 1998 Imposes tax-related penalties for failure to deliver a return.
Para 18(3) Sch 18 FA 1998 Defines the tax unpaid figure to be used when calculating tax-related penalties for a return period.
Para 18(4) Sch 18 FA 1998 Includes in the tax unpaid figure for an AP any S458 relief deferred under S458(5) CTA 2010.
Para 19 Sch 18 FA 1998 Extends the filing date for a return period to that allowed under the Companies Act 1985.