UncategorizedGuidance: Changes and issues affecting the Corporation Tax online service How changes and issues may affect the way you should file your Company Tax Return. Guidance: Compliance checks: Penalties for failure to file returns on time — Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax — CC/FS18c Guidance: PAYE draft forms: P11D and P11D Working Sheets (2022 to 2023)