Company Tax Returns

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Penalties for late filing

You’ll have to pay penalties if you do not file your Company Tax Return by the deadline.

Time after your deadline Penalty
1 day £100
3 months Another £100
6 months HM Revenue and Customs (HMRC) will estimate your Corporation Tax bill and add a penalty of 10% the unpaid tax
12 months Another 10% of any unpaid tax

If your tax return is late 3 times in a row, the £100 penalties are increased to £500 each.

If your tax return is more than 6 months late

If your tax return is 6 months late, HMRC will write telling you how much Corporation Tax they think you must pay. This is called a ‘tax determination’. You cannot appeal against it.

You must pay the Corporation Tax due and file your tax return. HMRC will recalculate the interest and penalties you need to pay.

Appeals

If you have a reasonable excuse, you can appeal against a late filing penalty online.

You’ll need to complete the form in one go – you cannot save and return to it.

After you’ve completed the form, print it and send it to the address on the form.

You must file your Corporation Tax return before appealing your late filing penalty.

Before you start

You’ll need: 

  • your company’s Unique Taxpayer Reference (UTR)
  • the date on the penalty notice
  • the penalty amount
  • the end date for the accounting period the penalty is for 

You’ll also need to explain why you did not file the return by the deadline.

View a printable version of the whole guide

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