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COM154052 | CT Pay and File: penalties for late delivery of returns: companies act extension

From HM Revenue & Customs · COTAX Manual

The guidance at COM100010 applies to CT Pay and File APs. The legislation under which the provisions apply is Section 94(1) Taxes Management Act 1970.

See:

  • COM100012 for a list of functions to use in particular situations

  • COM100013 for legislation applying to this subject.