Guidance

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

This factsheet contains information about the penalties HM Revenue and Customs may charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.

Documents

Details

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

Published 14 October 2014