Guidance

Compliance checks: large and complex businesses - CC/FS1c

This factsheet provides information about compliance checks into certain large, complex businesses and their tax affairs.

Documents

Details

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

Published 31 August 2012
Last updated 26 January 2018 + show all updates
  1. The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.
  2. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
  3. The factsheet has been updated to include reference to Apprenticeship Levy.
  4. New factsheet has been published.
  5. First published.