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HMRC internal manual

Enquiry Manual

Penalties: Failure to Make a Return - Companies: Companies

CTSA: CT & CTA10/S455: APs ending on or after 10/07/99

Detailed guidance is in the Company Taxation Manual at CTM94000+.

CTPF: CT: APs ending 01/10/93 - 30/06/99

TMA70/S94 as it applied for these APs provided penalties as follows

  • S94(1): a fixed penalty of £100 if the return was delivered within 3 months of the filing date, or £200 if later than that. However,
  • S94(5) increased that £100 to £500 and that £200 to £1,000 where the company was failing with the third or more consecutive return.
  • S94(6): an additional fixed tax-geared penalty where the failure continued beyond 18 months after the end of the AP, that is
  • Where the return was delivered between 18 months and two years after the end of the AP, 10% of the amount of tax that was unpaid at that 18-month point.
  • Where the return was delivered more than 2 years after the end of the AP, 20% of the amount of tax that was unpaid at that 18-month point.

All of these penalties are of the fixed-amount type. None is to be abated. TMA70/S100B(2)(a).

CTA: CT: APs ending before 01/10/93

The previous version of S94 applied.

Should you encounter such a case, approach contact link.

All APs: ITA07/Part15/Chapter15: CT61(Z) Returns

Throughout, the penalties applicable to these returns are those in TMA70/S98. See EM4900+.