COM100030 - Penalties: late delivery of returns: deferred filing dates

A company may claim that

• Although it has delivered a return later than the filing date (Word 42KB). (For more information see the ‘Returns / Notices’ business area)
• Late delivery should not be regarded as a failure to comply with
• Para 14(1) Schedule 18 FA 1998 for a CTSA return period

• S11(4) TMA 1970 for a CT Pay and File return period

The claim must be that either

• The company is entitled to deliver its statutory accounts, for the return period (Word 28KB) by a date later than the filing date. (For more information see subject ‘Companies Act Extension’ (COM100010)).

• The company has a reasonable excuse for failing to deliver the return, and then makes the delivery without unreasonable delay, after the excuse has ceased. (For more information see subject ‘Reasonable Excuse’ (COM100100)).

When, under one of these conditions, you accept that delivery of the return by a date later than the filing date should not be regarded as a failure

• Notify the later date to COTAX using Function RDAC (Record Filing Date Adjustment)

COTAX refers to this date as a ‘deferred filing date'. This is an administrative term only because, in law, the filing date has not been deferred.

Note: When you record a deferred filing date, COTAX automatically determines if a penalty is due, and recalculates it, if appropriate.

COTAX will automatically issue amended determinations where penalty liability is changed as a result of entering a deferred filing date.

You should not normally determine an appeal against a penalty determination when the return is still outstanding. If the company does not deliver the return by the deferred filing date, it may still be liable to a penalty for the return period.

This applies even when, as the result of agreeing a deferred filing date, the return is not yet due.

For a list of functions to use in particular situations, see COM100012.

For legislation applying to this subject, see COM100013