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HMRC internal manual

COTAX Manual

CT Pay and File APs: penalties for late delivery of returns: deferred filing dates

A company may claim that, although it has delivered a return later than the filing date, late delivery should not be regarded as a failure to comply with S11(4) TMA 1970.

The guidance at COM100030 applies to this situation for CT Pay and File APs.


  • COM154037 for a list of functions to use in particular situations
  • COM154039 for legislation applying to this subject.