- HM Revenue & Customs
- Part of:
- HM Revenue and Customs: compliance checks factsheets and Tax compliance
- 24 June 2010
- Last updated:
- 15 December 2017, see all updates
This factsheet contains information about the penalties HM Revenue and Customs may charge where there has been a failure to notify.
Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.
Published: 24 June 2010
Updated: 15 December 2017
- This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
- Compliance checks series factsheet updated under heading 'When we will not charge you a penalty for a failure to notify' to show criteria for reasonable excuse for failure to notify.
- Compliance checks series factsheet updated to include budget statement changes.
- New factsheet has been published.
- First published.