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: 26 August 2024
  Show all updates

  1. 26 August 2024

     Information about your rights when considering penalties and if you disagree with a decision have been updated.

  2. 29 March 2022

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

  3. 7 August 2017

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

  4. 14 June 2016

     First published.

Documents

Employee Tax Advantaged Share Schemes — Penalty for an inaccuracy — CC/FS32

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