Collection
HMRC compliance checks factsheets
Find a collection of factsheets issued by HMRC for customers and agents involved in an HMRC compliance check.
Leaflets are for guidance only and reflect HMRC’s position at the time of writing.
HMRC will let you know when they start a compliance check.
General information
- About compliance checks: CC/FS1a
- General information about checks by Campaigns and Projects: CC/FS1b
- Compliance checks for large and complex businesses — CC/FS1c
- General information about compliance checks into excise matters — CC/FS1d
- Compliance checks: tax advantaged shares schemes – CC/FS1f
- Compliance checks: customs and international trade - CC/FS1g
- General information about customs inland pre-clearance checks (CC/FS1j)
- Coronavirus (COVID-19) impacts on visits: CC/FS1k
HMRC powers to get information and visits
- Compliance checks: information notices — CC/FS2
- Compliance checks: visits by agreement or advance notice — CC/FS3
- Compliance checks: unannounced visits for inspections — CC/FS4
- Compliance checks: unannounced visits for inspections approved by the tribunal – CC/FS5
- Compliance checks: Excise visits — CC/FS16
- Compliance checks: sending HM Revenue and Customs electronic records - CC/FS22
- Compliance checks: third party information notices - CC/FS23
- Compliance checks: financial institution notice — CC/FS60
Penalties
- Penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations
- Compliance checks for penalties of inaccuracies in returns or documents (CC/FS7a)
- Compliance checks: penalties for not telling HMRC about an under-assessment – CC/FS7b
- Compliance checks: The Human Rights Act and penalties — CC/FS9
- Compliance checks: suspending penalties for careless inaccuracies in returns or documents — CC/FS10
- Compliance checks: penalties for failure to notify — CC/FS11
- Penalties for not telling HMRC about coronavirus (COVID-19) support scheme overpayments (CC/FS11- a)
- Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12
- Compliance checks: Self Assessment and old penalty rules — CC/FS15
- Compliance checks: penalties for offshore non-compliance - CC/FS17
- Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance CC/FS17a
- Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a
- Compliance checks: penalties if you do not file Construction Industry Scheme returns on time — CC/FS18b
- Penalties if you do not file Machine Games Duty returns on time — CC/FS18c
- Compliance checks: employer and contractor returns and old penalty rules - CC/FS19
- Compliance checks: VAT dishonest conduct penalties - CC/FS20
- Compliance checks: Alcohol Wholesaler Registration Scheme — CC/FS31
- Compliance checks: Construction Industry Scheme – penalties for false registration – CC/FS41
- Compliance checks: penalties for transactions connected with VAT fraud – CC/FS42
- Penalties for not telling HMRC about Self-Employment Income Support Scheme grant overpayments - CC/FS47
- Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48
- Compliance checks: penalties for inaccuracies in interest restriction returns — CC/FS55
- Eat Out to Help Out Scheme: receiving payments you were not entitled to - CC/FS58
- Compliance checks: country-by-country reporting penalties — CC/FS59
Tax advantaged share schemes
Tax avoidance
- Compliance checks: The Human Rights Act and DOTAS penalties — CC/FS57
- Compliance checks: penalties for careless inaccuracies relating to tax avoidance CC/FS7c
- Compliance checks: tax avoidance schemes - accelerated payments CC/FS24
- Compliance checks: tax avoidance schemes — follower notices — CC/FS25a
- Compliance checks: tax avoidance schemes – partnership follower notices – CC/FS25b
- Compliance checks: tax avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE – CC/FS26
- Compliance checks: tax avoidance schemes – follower notices and accelerated payments for Income Tax and NICs through PAYE – CC/FS27
- Compliance checks: tax avoidance schemes - accelerated payments for Corporation Tax and group relief CC/FS28
- Compliance checks: tax avoidance schemes - penalties for follower notices - CC/FS30a
- Compliance checks: tax avoidance schemes – penalties for partnership follower notices CC/FS30b
- Compliance checks: information about the general anti-abuse rule — CC/FS34a
- General anti-abuse rule and pooling notices – CC/FS35
- Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36
- Compliance checks: General anti-abuse rule and notices of binding - CC/FS37
- Compliance checks: Serial Tax Avoidance Regime - CC/FS38a
- Compliance checks: penalties for enablers of defeated tax avoidance – CC/FS43
- Compliance checks: information notices – enablers of defeated tax avoidance – CC/FS44
- Compliance checks: The Human Rights Act and penalties for enablers of defeated tax avoidance - CC/FS45
- Compliance checks: The Human Rights Act and penalties for not complying with a stop notice — CC/FS63
- Compliance checks: penalties for failure to comply with a stop notice — CC/FS61
- Compliance checks: information notices – promoters of tax avoidance schemes – CC/FS62
- Joint and several liability — taxation of coronavirus support payments — CJAS/FS1
- Joint and several liability — tax avoidance and evasion — JAS/FS1
- Joint and several liability — repeated insolvency and non-payment — JAS/FS2
- Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3
Tax defaulters
Disputes, appeals and complaints
Published 1 February 2017
Last updated 13 November 2020 + show all updates
Last updated 13 November 2020 + show all updates
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Added 'Penalties for failure to notify on coronavirus support payments CC/FS11a.
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New compliance check factsheet added to collection: Eat Out to Help Out Scheme: receiving payments you were not entitled to
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Added Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48
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New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36
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New compliance check factsheet added to collection: 'Penalties for failure to file annual and occasional returns and documents on time' - CC/FS30b
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First published.