Corporation Tax late filing penalties
5 min read · 2025-01-15
- Companies House: £150 then £375 then £750 then £1,500 (private companies); doubled if late two years running
- HMRC CT600: £100 immediate, £200 at 6 months, then 10% of unpaid tax at 18 and 24 months
- Penalties stack — they apply on top of late payment penalties
- Both can be appealed with a reasonable excuse