Guidance

Compliance checks: managing serious defaulters — CC/FS14

This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.

• From: HM Revenue & Customs
• Published: 10 October 2014
• Last updated: 17 December 2021
  Show all updates

  1. 17 December 2021

     The Compliance checks: managing serious defaulters - CC/FS14 has been updated.

  2. 19 February 2020

     This factsheet has been updated for customers who need extra support.

  3. 21 May 2019

     The Welsh version of form CC/FS14 has been added.

  4. 15 October 2015

     CC/FS14 factsheet has been updated.

  5. 13 November 2014

     Updated version of Compliance checks: managing serious defaulters - CC/FS14 now published.

  6. 10 October 2014

     First published.

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Managing serious defaulters — CC/FS14

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