Concessions made for Corporation Tax
Suspension of surcharge for late Corporation Tax returns
The late filing surcharge will apply as normal to CT1s filed for accounting periods ending October 2020 onwards.
The application of a surcharge for late CT1 Corporation Tax returns was suspended until 30 June 2021. This applied to accounting periods ending June 2019 to September 2020, where the returns were due by 23 March 2020 and up to 23 June 2021.
Next: Late Corporation Tax returns completed without restriction of reliefs