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

Tax advantaged share schemes

Tax avoidance

Tax defaulters

Disputes, appeals and complaints

Published 1 February 2017
Last updated 13 November 2020 + show all updates
  1. Added 'Penalties for failure to notify on coronavirus support payments CC/FS11a.

  2. New compliance check factsheet added to collection: Eat Out to Help Out Scheme: receiving payments you were not entitled to

  3. Added Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48

  4. New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36

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

  6. First published.