Collection

HM Revenue and Customs: compliance checks factsheets

This collection lists factsheets issued by HM Revenue and Customs (HMRC) for customers and agents involved in a HMRC compliance check.

Published 1 February 2017
Last updated 29 March 2018 — see all updates

• From: HM Revenue & Customs

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

1. General information about compliance checks: CC/FS1a

   • 23 January 2018
   • Guidance

2. General information about checks by Campaigns and Projects: CC/FS1b

   • 18 June 2018
   • Guidance

3. Compliance checks: large and complex businesses - CC/FS1c

   • 26 January 2018
   • Guidance

4. Compliance checks: excise matters - CC/FS1d

   • 26 January 2018
   • Guidance

5. Compliance checks: tax advantaged shares schemes – CC/FS1f

   • 11 January 2018
   • Guidance

6. Compliance checks: customs and international trade - CC/FS1g

   • 10 May 2018
   • Guidance

HMRC powers to get information and visits

1. Compliance checks: checking a customers tax position - CC/FS2

   • 21 April 2017
   • Guidance

2. Compliance checks: visits by agreement or advance notice - CC/FS3

   • 5 December 2017
   • Guidance

3. Compliance checks: unannounced visits for inspections - CC/FS4

   • 5 December 2017
   • Guidance

4. Compliance checks: unannounced visits for inspections approved by the tribunal - CC/FS5

   • 11 December 2017
   • Guidance

5. Compliance checks: Excise visits - CC/FS16

   • 15 October 2015
   • Guidance

6. Compliance checks: sending HM Revenue and Customs electronic records - CC/FS22

   • 4 August 2016
   • Guidance

7. Compliance checks: third party information notices - CC/FS23

   • 21 April 2017
   • Guidance

Penalties

1. Compliance checks: penalties for inaccuracies in returns or documents - CC/FS7a

   • 30 April 2018
   • Guidance

2. Compliance checks: penalties for not telling HMRC about an under-assessment - CC/FS7b

   • 17 December 2017
   • Guidance

3. Compliance checks: The Human Rights Act and penalties - CC/FS9

   • 20 April 2018
   • Guidance

4. Compliance checks: suspending penalties for careless inaccuracies in returns or documents - CC/FS10

   • 21 December 2016
   • Guidance

5. Compliance checks: penalties for failure to notify - CC/FS11

   • 15 December 2017
   • Guidance

6. Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12

   • 30 April 2018
   • Guidance

7. Compliance checks: Self Assessment and old penalty rules - CC/FS15

   • 15 October 2015
   • Guidance

8. Compliance checks: Higher penalties for offshore matters - CC/FS17

   • 23 January 2018
   • Guidance

9. Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance - CC/FS17a

   • 31 October 2017
   • Guidance

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

    • 15 December 2017
    • Guidance

11. Compliance checks: penalties if you don't file Construction Industry Scheme returns on time - CC/FS18b

    • 18 December 2017
    • Guidance

12. Compliance checks: penalties if you don't file Machine Games Duty returns on time - CC/FS18c

    • 15 December 2017
    • Guidance

13. Compliance checks: employer and contractor returns and old penalty rules - CC/FS19

    • 14 October 2014
    • Guidance

14. Compliance checks: VAT dishonest conduct penalties - CC/FS20

    • 15 October 2015
    • Guidance

15. Compliance checks: tax avoidance schemes - penalties for follower notices - CC/FS30a

    • 1 May 2018
    • Guidance

16. Compliance checks: Alcohol Wholesaler Registration Scheme - CC/FS31

    • 10 March 2017
    • Guidance

17. Compliance checks: Construction Industry Scheme - penalties for false registration - CC/FS41

    • 29 September 2017
    • Guidance

Tax advantaged share schemes

1. Compliance checks: employee tax advantaged share schemes - penalty for material inaccuracy - CC/FS32

   • 7 August 2017
   • Guidance

2. Compliance checks: Employee Tax Advantaged Share Schemes - Penalties for not meeting the requirements for tax advantaged status: CC/FS33

   • 14 June 2016
   • Guidance

Tax avoidance schemes

1. Compliance checks: tax avoidance schemes - accelerated payments CC/FS24

   • 17 March 2017
   • Guidance

2. Compliance checks: tax avoidance schemes - follower notices - CC/FS25a

   • 9 May 2018
   • Guidance

3. Compliance checks: tax avoidance schemes - partnership follower notices - CC/FS25b

   • 9 May 2018
   • Guidance

4. Compliance checks: tax avoidance schemes - accelerated payments for Income Tax and National Insurance contributions through PAYE - CC/FS26

   • 19 June 2017
   • Guidance

5. Compliance checks: tax avoidance schemes - follower notices and accelerated payments for Income Tax and NICs through PAYE - CC/FS27

   • 30 April 2018
   • Guidance

6. Compliance checks: tax avoidance schemes - accelerated payments for Corporation Tax and group relief CC/FS28

   • 19 June 2017
   • Guidance

7. Compliance checks: tax avoidance schemes – penalties for partnership follower notices CC/FS30b

   • 25 April 2018
   • Guidance

8. Compliance checks: information about the general anti-abuse rule - CC/FS34a

   • 8 June 2018
   • Guidance

9. General anti-abuse rule and pooling notices – CC/FS35

   • 8 June 2018
   • Guidance

10. Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36

    • 26 March 2018
    • Guidance

11. Compliance checks: Serial Tax Avoidance Regime - CC/FS38a

    • 29 March 2018
    • Guidance

Tax defaulters

1. Compliance checks: publishing details of deliberate defaulters - CC/FS13

   • 3 November 2015
   • Guidance

2. Compliance checks: managing serious defaulters - CC/FS14

   • 15 October 2015
   • Guidance

Disputes, appeals and complaints

1. HMRC1: HM Revenue and Customs decisions - what to do if you disagree

   • 10 January 2017
   • Guidance

2. Compliance checks: alternative dispute resolution - CC/FS21

   • 20 April 2018
   • Guidance

Published 1 February 2017
Last updated 29 March 2018 + show all updates

1. 29 March 2018 New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36
2. 13 March 2017 New compliance check factsheet added to collection: 'Penalties for failure to file annual and occasional returns and documents on time' - CC/FS30b
3. 1 February 2017 First published.