HMRC Penalties for CT600 submission

BagpussBoy

I've recently been given a £200 fine by HMRC for not submitting my CT600 for 2011-12. However I've got all the submission documentation, confirmation email etc. I've resubmitted again online, like I did originally and I'm going to appeal against the fine and claim back for the time taken and effort involved in getting the evidence together.

Is there any additional recourse on stopping this happening again in the future?

Have no confidence in the online submission service HMRC provide.

chrismac1

Look at the submission date and timestamp and post the date on here. Also post on here the date of incorporation of your company and the year-end date that you were filing the CT600 for.

The only way to avoid this sort of fine - and any fines from Companies House for late submission - is to show that you submitted before the deadline and the HMRC database mucked things up. This happens, but in all honesty it happens a lot less with CT than with other taxes in my experience.

The CT600 is quite a tricky submission to get right compared to self-assessment and VAT returns, it's very possible that a novice submitter will have failed one or more of the data validation tests. So where we stand now, my odds are as follows:

50% you had a validation failure but did not realise this, ended up filing late
45% you just screwed up on the deadlines and filed late
5% you filed on time and HMRC messed up

Pennywise

Have you checked the detail? This kind of thing usually happens when the submitted CT600 doesn't match the exact same period that HMRC asked for, or where there are two periods (especially in the first year) but only one CT600 has been submitted. Go back to basics and check the exact dates of the submission you made (start and finish date) against the exact dates shown on the penalty notice.