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New form for appealing corporation tax penalties


Published: 08 Jan 2024 Update History

HMRC has introduced an interactive form to speed up the process for corporation tax penalty appeals.

The corporation tax penalty appeals form is completed online and can be used by taxpayers and agents to appeal a penalty notice issued where a corporation tax return form has not been submitted by the due date. 

The user needs the following information to complete the form:

  • the accounting year end date the return relates to;
  • whether or not the return has been submitted;
  • the reason why the return will be or was submitted late;
  • the date the penalty notice was issued;
  • the amount of the penalty;
  • the company’s name;
  • the company’s unique taxpayer reference; and
  • whether the company is dormant.

Once completed, the form should be printed out and sent by post. HMRC will then process the information provided.

In its Agent Update 115, HMRC says that the form will allow it to capture all the information required to review the appeal in full. This should prevent unnecessary delays and speed up the process for appealing a corporation tax penalty. 

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