| CTM94005 | General |
| CTM94010 | Exceptions |
| CTM94020 | Other types of penalty |
| CTM94030 | Concessionary period |
| CTM94040 | Flat-rate penalties |
| CTM94050 | Higher rate penalties |
| CTM94060 | Tax-related penalties |
| CTM94070 | Amount of tax unpaid |
| CTM94080 | Amount of tax unpaid: surrender of refund |
| CTM94090 | Interaction of flat-rate & tax-related penalties |
| CTM94100 | Companies Act extension |
| CTM94110 | Companies Act extension: overseas company |
| CTM94120 | Companies Act extension: examples |
| CTM94130 | Further time |
| CTM94140 | Reasonable excuse |
| CTM94150 | Reasonable excuse: grounds |
| CTM94160 | Concessionary period: operation of |
| CTM94170 | Concessionary period: postal delay during |
| CTM94180 | Concessionary period: ‘last business day’ rule |
| CTM94190 | Concessionary period: management responsibility |
| CTM94200 | Determination: procedure |
| CTM94210 | Determination: general rules |
| CTM94220 | Determination: appeals against |
| CTM94230 | Determination: postponement provisions not applicable |
| CTM94240 | More than one tax-related penalty for the same accounting period |
| CTM94250 | Time limits |
