Collection

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

HMRC powers to get information and visits

Penalties

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

Tax advantaged share schemes

Tax avoidance schemes

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