Compliance checks: penalties for inaccuracies in returns or documents - CC/FS7a

This factsheet contains information about penalties HM Revenue and Customs may charge if you have sent an inaccurate return or other document.



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

Published 31 August 2012
Last updated 17 December 2017 + show all updates
  1. Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure.
  2. Factsheet updated to include penalty rules that apply to Apprenticeship Levy (for tax years starting 6 April 2017).
  3. Compliance checks series factsheet updated to include budget statement changes.
  4. CC/FS7a has been updated.
  5. New factsheet has been published.
  6. First published.