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    1. Home
    2. Business and industry
    HMRC internal manual

    Company Taxation Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    18 June 2025 - See all updates
    1. Back to contents
    2. CTM90000

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

    1. CTM94005
      General
    2. CTM94010
      Exceptions
    3. CTM94020
      Other types of penalty
    4. CTM94050
      Flat and higher rate penalties
    5. CTM94060
      Tax-related penalties
    6. CTM94070
      Amount of tax unpaid
    7. CTM94080
      Amount of tax unpaid - surrender of refund
    8. CTM94090
      Interaction of flat-rate & tax-related penalties
    9. CTM94100
      Companies Act extension
    10. CTM94110
      Companies Act extension - Overseas company
    11. CTM94120
      Companies Act extension - examples
    12. CTM94130
      Further time
    13. CTM94140
      Reasonable excuse
    14. CTM94150
      Reasonable excuse - grounds
    15. CTM94200
      Determination - Procedure
    16. CTM94210
      Determination - general rules
    17. CTM94220
      Determination - Appeals against
    18. CTM94230
      Determination - postponement provisions not applicable
    19. CTM94240
      More than one tax-related penalty for the same accounting period
    20. CTM94250
      Time limits
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