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HM Revenue and Customs: compliance checks factsheets
This collection lists factsheets issued by HMRC for customers and agents involved in a 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.
Find out more information about tax compliance.
General information
- General information about compliance checks: CC/FS1a
- General information about checks by Campaigns and Projects: CC/FS1b
- Compliance checks: large and complex businesses - CC/FS1c
- Compliance checks: excise matters - CC/FS1d
- Compliance checks: tax advantaged shares schemes – CC/FS1f
- Compliance checks: customs and international trade - CC/FS1g
HMRC powers to get information and visits
- Compliance checks: checking a customers tax position - 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
Penalties
- Compliance checks: penalties for 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
- Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12
- Compliance checks: Self Assessment and old penalty rules - CC/FS15
- Compliance checks: higher penalties for offshore matters - CC/FS17
- Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance - CC/FS17a
- Compliance checks: penalties if you don't file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a
- Compliance checks: penalties if you don't file Construction Industry Scheme returns on time - CC/FS18b
- Compliance checks: penalties if you don't 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
Tax advantaged share schemes
Tax avoidance schemes
- 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: The Human Rights Act and penalties for enablers of defeated tax avoidance - CC/FS45
Tax defaulters
Disputes, appeals and complaints
Published 1 February 2017
Last updated 29 March 2018 + show all updates
Last updated 29 March 2018 + show all updates
- New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36
- New compliance check factsheet added to collection: 'Penalties for failure to file annual and occasional returns and documents on time' - CC/FS30b
- First published.