Guidance

Compliance checks: Employee tax advantaged share schemes — penalty for material inaccuracy — CC/FS32

This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.

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

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Employee Tax Advantaged Share Schemes — Penalty for Material Inaccuracy — CC/FS32

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Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 14 June 2016
Last updated 29 March 2022 + show all updates

  1. Information about our privacy notice and what to do if you need help has been added.

  2. Information about penalties has been updated on both the English and Welsh versions of the factsheet.

  3. First published.

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