Guidance

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

This factsheet contains information about the penalties HM Revenue and Customs may charge where there has been a failure to notify.

Documents

Details

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

Published 24 June 2010
Last updated 15 December 2017 + show all updates
  1. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
  2. 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.
  3. Compliance checks series factsheet updated to include budget statement changes.
  4. New factsheet has been published.
  5. First published.