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

HMRC powers to get information and visits

Penalties

  1. Penalties for offences and contraventions against the Fulfilment House Due Diligence Scheme
  2. Compliance checks for penalties of inaccuracies in returns or documents (CC/FS7a)
  3. Compliance checks: penalties for not telling HMRC about an under-assessment - CC/FS7b
  4. Compliance checks: The Human Rights Act and penalties - CC/FS9
  5. Compliance checks: suspending penalties for careless inaccuracies in returns or documents - CC/FS10
  6. Compliance checks: penalties for failure to notify - CC/FS11
  7. Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12
  8. Compliance checks: Self Assessment and old penalty rules - CC/FS15
  9. Compliance checks: penalties for offshore non-compliance - CC/FS17
  10. Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance - CC/FS17a
  11. Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a
  12. Compliance checks: penalties if you do not file Construction Industry Scheme returns on time - CC/FS18b
  13. Penalties if you do not file Machine Games Duty returns on time - CC/FS18c
  14. Compliance checks: employer and contractor returns and old penalty rules - CC/FS19
  15. Compliance checks: VAT dishonest conduct penalties - CC/FS20
  16. Compliance checks: Alcohol Wholesaler Registration Scheme - CC/FS31
  17. Compliance checks: Construction Industry Scheme – penalties for false registration – CC/FS41
  18. Compliance checks: penalties for transactions connected with VAT fraud – CC/FS42

Tax advantaged share schemes

Tax avoidance

  1. Compliance checks: penalties for careless inaccuracies relating to tax avoidance CC/FS7c
  2. Compliance checks: tax avoidance schemes - accelerated payments CC/FS24
  3. Compliance checks: tax avoidance schemes - follower notices - CC/FS25a
  4. Compliance checks: tax avoidance schemes - partnership follower notices - CC/FS25b
  5. Compliance checks: tax avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE – CC/FS26
  6. Compliance checks: tax avoidance schemes – follower notices and accelerated payments for Income Tax and NICs through PAYE – CC/FS27
  7. Compliance checks: tax avoidance schemes - accelerated payments for Corporation Tax and group relief CC/FS28
  8. Compliance checks: tax avoidance schemes - penalties for follower notices - CC/FS30a
  9. Compliance checks: tax avoidance schemes – penalties for partnership follower notices CC/FS30b
  10. Compliance checks: information about the general anti-abuse rule - CC/FS34a
  11. General anti-abuse rule and pooling notices – CC/FS35
  12. Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36
  13. Compliance checks: General anti-abuse rule and notices of binding - CC/FS37
  14. Compliance checks: Serial Tax Avoidance Regime - CC/FS38a
  15. Compliance checks: penalties for enablers of defeated tax avoidance - CC/FS43
  16. 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
  1. New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36

  2. New compliance check factsheet added to collection: 'Penalties for failure to file annual and occasional returns and documents on time' - CC/FS30b

  3. First published.