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
- About compliance checks: CC/FS1a
- General information about checks by Campaigns and Projects: CC/FS1b
- Compliance checks for 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: information notices - 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
- Penalties for offences and contraventions against the Fulfilment House Due Diligence Scheme
- Compliance checks for penalties of 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: penalties for offshore non-compliance - CC/FS17
- Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance - CC/FS17a
- Compliance checks: penalties if you do not file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a
- Compliance checks: penalties if you do not file Construction Industry Scheme returns on time - CC/FS18b
- Penalties if you do not 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
- Compliance checks: penalties for careless inaccuracies relating to tax avoidance CC/FS7c
- 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
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New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36
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New compliance check factsheet added to collection: 'Penalties for failure to file annual and occasional returns and documents on time' - CC/FS30b
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First published.