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