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
-
81OctoberApril20242026 — See all updates
Documents
Details
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 81 OctoberApril 2024
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Update history
2026-04-01 00:01
The flat-rate penalties in section 2 of the guidance have changed. Section 7 of the guidance has been updated with the latest information on how to file a Company Tax Return.
2024-10-08 16:13
We have clarified how to appeal a penalty for late filing
Details
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 Sign up for emails or print this page
Update history
2026-04-01 00:01
The flat-rate penalties in section 2 of the guidance have changed. Section 7 of the guidance has been updated with the latest information on how to file a Company Tax Return.
2024-10-08 16:13
We have clarified how to appeal a penalty for late filing