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: 26 August 2024
  Show all updates

  1. 26 August 2024

     Information to support you if you need help with compliance checks has been added to the page.

  2. 25 February 2022

     The CC/FS33 factsheet has been updated.

  3. 14 June 2016

     First published.

Documents

Employee Tax Advantaged Share Schemes — Penalties for not meeting the requirements for tax advantaged status — CC/FS33

HTML

Details

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