Guidance

Compliance checks: penalties for failure to notify — CC/FS11

This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.

Documents

Details

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

Updates to this page

Published 24 June 2010
Last updated 19 March 2026 show all updates
  1. The 'What is a failure to notify' section has been updated to remove the reference to 'promote bingo'. The 'If you disagree' section has been updated to replace the Alternative Dispute Resolution information with where to find more information about appeal rights. The 'Which tax periods and taxes these rules apply to' section has been updated to add Vaping Products Duty and Vaping Duty Stamp Scheme and remove Bingo Duty.

  2. Plastic Packaging Tax has been added to the list of taxes that the penalty rules apply to.

  3. ‘Our privacy notice’ paragraph has been added.

  4. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  5. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  6. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  7. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

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

  9. 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.

  10. Compliance checks series factsheet updated to include budget statement changes.

  11. New factsheet has been published.

  12. First published.

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