CT211Penalty determination for a late Company Tax Return

HMRC's internal manual forms index describes the CT211 as a penalty determination notice issued to a company, showing details of the penalties charged for the failure to deliver one or more returns in response to a notice to deliver.

“Penalty determination notice issued to a company showing details of the penalties charged for the failure to deliver one or more returns in response to a notice to deliver.”

HMRC COTAX Manual: COM150, Forms index · checked 14 October 2026

HMRC's CT211 notes say the company must deliver a return, or returns, for the period specified on the notice, and that further penalties may be charged automatically if the outstanding return, or returns, including any accompanying documents, are not delivered.

“Your company must deliver a return, or returns, of its profits, losses and other information required for the purposes of the Corporation Tax Acts for the period specified on the notice. … Further penalties may be charged automatically if you fail to deliver the outstanding return, or returns, including any accompanying documents.”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

HMRC's CT211 notes give two sets of flat-rate penalties by date, with the later set for returns where the filing date is on or after 1 April 2026. For a return delivered late within 3 months of the filing date the rates are £100 (up to and including 31 March 2026) and £200 (from 1 April 2026), and for one delivered late more than 3 months from the filing date £200 and £400.

“Late filing penalties for Company Tax Returns are changing for returns where the filing date is on or after 1 April 2026. … Rate up to and including 31 March 2026 Rate from 1 April 2026 Return delivered late (within 3 months of the filing date) £100 £200 Return delivered late (more than 3 months from the filing date) £200 £400”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

For a third and successive late return, HMRC's CT211 notes give the flat-rate penalty, if delivered within 3 months of the filing date, as £500 (up to and including 31 March 2026) and £1,000 (from 1 April 2026), and if delivered more than 3 months from the filing date £1,000 and £2,000.

“Rate up to and including 31 March 2026 Rate from 1 April 2026 … Third and successive late returns (within 3 months of the filing date) £500 £1,000 Third and successive late returns (more than 3 months from the filing date) £1,000 £2,000”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

HMRC's CT211 notes say that, in addition to any flat-rate penalty, a company is liable to a tax-related penalty if it fails to deliver a Company Tax Return within 18 months after the end of its accounting period (or by the filing date if that is later): 10% of the unpaid tax where the return is delivered within 2 years of the end of the period covered by the return, and 20% in any other case.

“In addition to any flat-rate penalty, your company is also liable to a tax-related penalty if it is required to deliver a Company Tax Return and fails to do so within 18 months after the end of its accounting period (or by the filing date if its later than that). … 10% of the unpaid tax where a return is delivered within 2 years of the end of the period covered by the return … 20% of the unpaid tax in any other case”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

HMRC's CT211 notes say you can appeal if you think the amount shown on the penalty determination is excessive or not due, and that if you cannot appeal online the notes say to write to the HMRC address on the penalty determination within 30 days after its date of issue and say why you think it is wrong.

“You can appeal if you think that the amount shown on the penalty determination is excessive or not due. … If you cannot appeal a penalty online you should: … write to the HMRC address on the penalty determination within 30 days after the date of issue of the penalty determination … say why you think the penalty determination is wrong”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

HMRC's CT211 notes say that, unless you appeal, the amount charged on the penalty determination is due and payable in full, 30 days after the date of issue of the penalty determination.

“Unless you appeal, the amount charged on the penalty determination is due and payable in full, 30 days after the date of issue of the penalty determination.”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

HMRC's CT211 notes say to fill in an online form to appeal a late filing penalty, then print it and send it to the address on the form.

“You should fill in an online form to appeal a late filing penalty. After you’ve completed the form, print it and send it to the address on the form.”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

For further information, HMRC's CT211 notes say to contact HMRC at the address or telephone number shown in the penalty determination.

“contact HMRC at the address or telephone number shown in your penalty determination”

GOV.UK: Corporation Tax: penalty determinations (CT211 Notes) · checked 14 October 2026

For questions about the CT211, HMRC's Corporation Tax enquiries line (GOV.UK) is 0300 200 3410, open Monday to Friday, 8am to 6pm and closed on bank holidays. GOV.UK has a “Find out about call charges” link.

“Call HMRC for help with general Corporation Tax enquiries. … Telephone: 0300 200 3410 … Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays … Find out about call charges”

GOV.UK: Corporation Tax: general enquiries · checked 14 October 2026