Guidance

Compliance checks: sending us electronic records — CC/FS22

This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.

• From: HM Revenue & Customs
• Published: 22 October 2014
• Last updated: 22 October 2021
  Show all updates

  1. 22 October 2021

     This factsheet has been updated for customers who need extra support.

  2. 19 February 2020

     This factsheet has been updated for customers who need extra support.

  3. 4 August 2016

     Welsh translation added.

  4. 15 October 2015

     CC/FS22 factsheet has been updated.

  5. 22 October 2014

     First published.

Documents

Sending us electronic records — CC/FS22

HTML

Details

This factsheet tells you:

• what electronic records are
• how to send us your electronic records
• why you should send us your electronic records and what we’ll do if you do not
• how we store your information
• what to do if you need help

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.