Guidance

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

This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.

From:
HM Revenue & Customs
Published
14 June 2016
Last updated
25 February 2022 — See all updates

Documents

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

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Details

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

Published 14 June 2016
Last updated 25 February 2022 + show all updates

  1. The CC/FS33 factsheet has been updated.

  2. First published.

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