188体育

Cookies on 188体育

We use some essential cookies to make this website work.

We鈥檇 like to set additional cookies to understand how you use 188体育, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies

Benefits
Births, death, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport
Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Government activity

Departments
Departments, agencies and public bodies
News
News stories, speeches, letters and notices
Guidance and regulation
Detailed guidance, regulations and rules
Research and statistics
Reports, analysis and official statistics
Policy papers and consultations
Consultations and strategy
Transparency
Data, Freedom of Information releases and corporate reports

Search

Search 188体育

When search suggestions are available use up and down arrows to review and enter to select. Touch device users, explore by touch or with swipe gestures.

Beta This part of 188体育 is being rebuilt 鈥� find out what beta means

Home
Business and industry

HMRC internal manual

Company Taxation Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 18 June 2025 - See all updates

Search this manual

Back to contents
CTM90000
CTM94000

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

Page archived as out of date and no longer required.

Is this page useful?

Thank you for your feedback

Help us improve 188体育

Don鈥檛 include personal or financial information like your National Insurance number or credit card details.

This field is for robots only. Please leave blank

What were you doing?

What went wrong?

Help us improve 188体育

To help us improve 188体育, we鈥檇 like to know more about your visit today. .

Services and information

Benefits
Births, death, marriages and care
Business and self-employed
Childcare and parenting
Citizenship and living in the UK
Crime, justice and the law
Disabled people
Driving and transport
Education and learning
Employing people
Environment and countryside
Housing and local services
Money and tax
Passports, travel and living abroad
Visas and immigration
Working, jobs and pensions

Government activity

Departments
News
Guidance and regulation
Research and statistics
Policy papers and consultations
Transparency
How government works
Get involved

All content is available under the , except where otherwise stated