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Company Taxation Manual

CTM94000 · Corporation Tax self assessment: penalties for late returns

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CTM94005 · CTSA: Penalties for late returns: General
CTM94010 · CTSA: Penalties for late returns: Exceptions
CTM94020 · CTSA: Penalties for late returns: Other types of penalty
CTM94050 · CTSA: Penalties for late returns: Flat and higher rate penalties
CTM94060 · CTSA: Penalties for late returns: Tax-related penalties
CTM94070 · CTSA: Penalties for late returns: Amount of tax unpaid
CTM94080 · CTSA: penalties for late returns: Amount of tax unpaid: Surrender of refund
CTM94090 · CTSA: Penalties for late returns: Interaction of flat-rate & tax-related penalties
CTM94100 · CTSA: Penalties for late returns: Companies Act extension
CTM94110 · CTSA: penalties for late returns: Companies Act extension: Overseas company
CTM94120 · CTSA: penalties for late returns: Companies Act extension: examples
CTM94130 · CTSA: penalties for late returns: further time
CTM94140 · CTSA: penalties for late returns: Reasonable excuse
CTM94150 · CTSA: penalties for late returns: reasonable excuse: grounds
CTM94200 · CTSA: penalties for late returns: Determination: Procedure
CTM94210 · CTSA: penalties for late returns: determination: general rules
CTM94220 · CTSA: penalties for late returns: Determination: Appeals against
CTM94230 · CTSA: penalties for late returns: Determination: postponement provisions not applicable
CTM94240 · CTSA: penalties for late returns: More than one tax-related penalty for the same accounting period
CTM94250 · CTSA: penalties for late returns: time limits
CTM94030 · CTSA: penalties for late returns: concessionary period
CTM94040 · CTSA: penalties for late returns: flat-rate penalties
CTM94160 · CTSA: penalties for late returns: concessionary period: operation of
CTM94170 · CTSA: penalties for late returns: concessionary period: postal delay during
CTM94180 · CTSA: penalties for late returns: concessionary period: 'last business day' rule
CTM94190 · CTSA: penalties for late returns: concessionary period: management responsibility

Corporation Tax self assessment: penalties for late returns: contents
CTSA: penalties for late returns: flat-rate penalties

CTM94040 | CTSA: penalties for late returns: flat-rate penalties

From HM Revenue & Customs · Company Taxation Manual

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