Guidance

Corporation Tax: penalty determinations (CT211 Notes)

Find out why penalty determinations are issued and what to do if you receive one.

From:
HM Revenue & Customs
Published
12 August 2016
Last updated
8 October 2024 — See all updates

Documents

Corporation Tax: penalty determinations — (CT211 Notes)

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HMRC will issue a penalty determination using form CT211 when their records show that your company has failed to deliver its return, or returns, by the required date.

These notes give some general information about penalty determinations. They explain:

  • your obligation to deliver a return by the filing date
  • the penalties HMRC charge if you do not file on time
  • how to appeal if you do not agree with the penalty
  • how to pay
  • what to do now to avoid further penalties
  • where you can find more information and help

Updates to this page

Published 12 August 2016
Last updated 8 October 2024 + show all updates

  1. We have clarified how to appeal a penalty for late filing

  2. Section 4 has been updated to better explain who to write to when appealing.

  3. First published.

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