1
CT600 Sent or Not
I do believe I had 2 CT600 forms to submit for 371 days (26 March 2024 to 31 March 2025 so split into 2 accounting period: 26 March 2024 to 25 March 2025, 26 March 2025 to 31 March 2025). I have got an email saying that HMRC has accepted both period returns.
I was only able to submit today, but the deadline mentioned by yesterday, so does this mean an automatic £100 penalty from HMRC - how will this come by via email or post and when?
Is there also a way to appeal as the Government Gateway caused me some issues last minute? TinyTax has sent both together with some little errors in the figures, but the bottom line is no corporation tax is due, so should I ignore it or try and modify it?
The confusion is I have TinyTax emailing me shortly after saying "I have previewed my CT600 corporation tax return for 31 March 2025 and not submitted to HMRC." What could this be due to, i.e. creating draft submissions many times?
I was only able to submit today, but the deadline mentioned by yesterday, so does this mean an automatic £100 penalty from HMRC - how will this come by via email or post and when?
Is there also a way to appeal as the Government Gateway caused me some issues last minute? TinyTax has sent both together with some little errors in the figures, but the bottom line is no corporation tax is due, so should I ignore it or try and modify it?
The confusion is I have TinyTax emailing me shortly after saying "I have previewed my CT600 corporation tax return for 31 March 2025 and not submitted to HMRC." What could this be due to, i.e. creating draft submissions many times?
1 Comment
Log in to comment
**Late filing penalty**
Yes, a £100 penalty is very likely since you filed one day after the deadline. HMRC applies these automatically, even when no corporation tax is owed. You will receive a penalty notice by post — it typically arrives within a few weeks, but can sometimes take longer.
**Can you appeal?**
Yes, HMRC may accept a "reasonable excuse" for late filing. A Government Gateway technical issue can qualify, but only if HMRC had a documented service outage on the day you tried to file. Check HMRC's service availability page (https://www.gov.uk/government/collections/hm-revenue-and-customs-service-availability-and-issues) to see whether a problem was published. If there was a published issue, mention it specifically when you appeal at gov.uk/tax-appeals. Without a documented outage, difficulty logging in on the day is unlikely to be accepted on its own.
**Minor errors in the figures**
If both returns have been accepted and no corporation tax is due, HMRC is unlikely to raise concerns about minor figure errors. You do not need to amend unless the errors are significant or affect your Companies House accounts. If you also filed accounts to Companies House and those figures are materially wrong, an amendment may be worth making for accuracy — but for small discrepancies with a nil tax bill, leaving the accepted returns as they are is generally fine.
**The "previewed but not submitted" email**
This is an automated reminder that TinyTax sends when a filing session has been previewed but not yet submitted. It was most likely triggered by one of the times you opened and previewed your return before you finally submitted. Since both CT600s are now accepted by HMRC, you can ignore this email — it is just a stale reminder from an earlier draft session.