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.

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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 7 August 2017 + full page history
  1. Information about penalties has been updated on both the English and Welsh versions of the factsheet.
  2. First published.