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Guidance

General information about compliance checks into excise matters — CC/FS1d

This factsheet provides information about checks relating to Excise Duty.

Updates to this page

From:
HM Revenue & Customs
Published:
31 December 2012
Last updated:
21 March 2026
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  1. The CC/FS1D factsheet has been updated. Welsh page added.

  2. The CC/FS1d factsheet has been updated.

  3. The CC/FS1d factsheet has been updated.

  4. Page 5 of the fact sheet has been updated with a new addition for this tax year - Soft Drinks Industry Levy (from 6 April 2018).

  5. The factsheet has been updated for customers who need extra support.

  6. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  7. The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.

  8. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  9. CC/FS1d factsheet has been updated.

  10. First published.

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General information about compliance checks into excise matters

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

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