Compliance checks for large and complex businesses – CC/FS1c

Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.



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

Published 31 August 2012
Last updated 24 April 2020 + show all updates
  1. The factsheet has been updated to add Digital Services Tax to the list.

  2. The text relating to the 10% penalty restriction has been updated in the factsheet following comments in cases heard at tribunal.

  3. The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.

  4. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  5. The factsheet has been updated to include reference to Apprenticeship Levy.

  6. New factsheet has been published.

  7. First published.