Identify every outstanding return
Check HMRC notices, the accounting periods requested and whether statutory accounts or Corporation Tax payments are also outstanding.
Understand the penalty position
HMRC applies fixed penalties when a Company Tax Return is late, with further consequences after longer delays. The applicable amount depends on the filing date and circumstances, so use current HMRC guidance rather than an old penalty table.
Rebuild the file in the right order
Complete the bookkeeping and statutory accounts, prepare the tax computation, reconcile payments and only then finalise the CT600.
- HMRC notice to deliver
- Company accounts and trial balance
- Bank and tax-payment records
- Prior CT600 and computations
- Penalty or determination letters
- Explanation of the delay
Deal with HMRC correspondence
A company that receives a tax determination still needs to file the return. If there may be a reasonable excuse or an error in a penalty, take advice on the correct filing and appeal steps.
Official guidance
Reviewed against the following official sources. Always check the current guidance for your company and accounting period.
- Penalties for late Company Tax ReturnsHM Revenue & Customs / GOV.UK
- Corporation Tax penaltiesHM Revenue & Customs / GOV.UK
- Company Tax Return obligationsHM Revenue & Customs / GOV.UK
This guide is general information, not tax, legal or financial advice for your circumstances. Filing requirements and deadlines should be checked for the relevant person, company and period.