Guidance

Compliance checks: information notices — CC/FS2

This factsheet tells you what information and documents you need to give HMRC for them to check your tax position.

Documents

Details

This factsheet provides details on:

  • the documents and information you will need to give to HMRC
  • how and when to give HMRC what we need
  • any appeal rights

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 1 April 2009
Last updated 1 April 2022 + show all updates
  1. The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. Information about the HMRC privacy notice has been added.

  2. This factsheet has been updated for customers who need extra support.

  3. Updates have been made to paragraph 'What happens if you fail to comply with an information notice'.

  4. First published.

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