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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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CT Pay and File: penalties for late delivery of returns: companies act extension

The guidance at COM100010 applies to CT Pay and File APs. The legislation under which the provisions apply is S94(1) TMA 1970.

See:

  • COM100012 for a list of functions to use in particular situations
  • COM100013 for legislation applying to this subject.