Guidance

Compliance checks: employer and contractor returns and old penalty rules — CC/FS19

Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.

• From: HM Revenue & Customs
• Published: 14 October 2014
• Last updated: 25 February 2022
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  1. 25 February 2022

     Information about the service HMRC provides has been added to the factsheet.

  2. 14 October 2014

     First published.

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Employer and contractor returns and ‘old’ penalty rules — CC/FS19

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This factsheet details the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.

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