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CTM93060 | CTSA: the filing obligation: filing date: further time

From HM Revenue & Customs · Company Taxation Manual

Although the filing dates for the return are fixed by statute you do have the general power under TMA70/S118 (2) to:

  • allow further time for something to be done,

or

  • accept a reasonable excuse for failure to do something.

The application of these provisions is covered in CTM94130 and CTM94140.

Note: These provisions operate in an `all or nothing’ way. They will either extinguish liability to a penalty, or not affect it at all.