# Corporation Tax Act 2010, Section 1107: Penalties


(1) A person who fails to comply with section 1104(2) or (3) or section 1105(2) or (3) is liable to a penalty of £60 for each offence.
(2) But, in respect of offences connected with any one distribution of dividends or interest, the total amount of any penalties imposed on a person under subsection (1) must not exceed £600.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1107 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.