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CTM94000 | Corporation Tax self assessment: penalties for late returns: contents

From HM Revenue & Customs · Company Taxation Manual

Contents26 entries

  1. CTM94005CTSA: Penalties for late returns: General
  2. CTM94010CTSA: Penalties for late returns: Exceptions
  3. CTM94020CTSA: Penalties for late returns: Other types of penalty
  4. CTM94050CTSA: Penalties for late returns: Flat and higher rate penalties
  5. CTM94060CTSA: Penalties for late returns: Tax-related penalties
  6. CTM94070CTSA: Penalties for late returns: Amount of tax unpaid
  7. CTM94080CTSA: penalties for late returns: Amount of tax unpaid: Surrender of refund
  8. CTM94090CTSA: Penalties for late returns: Interaction of flat-rate & tax-related penalties
  9. CTM94100CTSA: Penalties for late returns: Companies Act extension
  10. CTM94110CTSA: penalties for late returns: Companies Act extension: Overseas company
  11. CTM94120CTSA: penalties for late returns: Companies Act extension: examples
  12. CTM94130CTSA: penalties for late returns: further time
  13. CTM94140CTSA: penalties for late returns: Reasonable excuse
  14. CTM94150CTSA: penalties for late returns: reasonable excuse: grounds
  15. CTM94200CTSA: penalties for late returns: Determination: Procedure
  16. CTM94210CTSA: penalties for late returns: determination: general rules
  17. CTM94220CTSA: penalties for late returns: Determination: Appeals against
  18. CTM94230CTSA: penalties for late returns: Determination: postponement provisions not applicable
  19. CTM94240CTSA: penalties for late returns: More than one tax-related penalty for the same accounting period
  20. CTM94250CTSA: penalties for late returns: time limits
  21. CTM94030CTSA: penalties for late returns: concessionary period
  22. CTM94040CTSA: penalties for late returns: flat-rate penalties
  23. CTM94160CTSA: penalties for late returns: concessionary period: operation of
  24. CTM94170CTSA: penalties for late returns: concessionary period: postal delay during
  25. CTM94180CTSA: penalties for late returns: concessionary period: 'last business day' rule
  26. CTM94190CTSA: penalties for late returns: concessionary period: management responsibility