Revenue & Customs Brief 24/10 announces that ESC B46 (late filing of certain returns) will come to an end on 31 March 2011. Company Tax returns and employers’ end-of-year returns submitted after this date must be made by the relevant deadline.

ESC B46 was introduced in 1995. Under this concession, HMRC agreed not to issue penalties for late filing of Company Tax returns or employers’ and contractors’ (Construction Industry Scheme) end-of-year returns, provided they were received by the last working day within seven days of the filing date.

For more information go to http://www.hmrc.gov.uk/briefs/company-tax/brief2410.htm