Compliance checks: penalties for inaccuracies in returns or documents — CC/FS7a
This factsheet tells you about penalties for inaccuracies in a return or other document.
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This factsheet gives information on the penalties HMRC may charge for inaccuracies in a return or another document you’ve sent to us.
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Last updated 25 February 2022 + show all updates
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The CC/FS7a factsheet has been updated.
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The 'If you need help' section of the factsheet has been updated with details of the extra support HMRC can give.
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The factsheet has been updated.
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This factsheet has been updated for customers who need extra support.
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This factsheet has been updated for customers who need extra support.
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Text relating to the suspension period has been updated. Soft Drinks Industry Levy has been added to the taxes list.
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Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
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Factsheet CC/FS7a has been updated. The update in December 2017 did not have any changes to legislation.
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Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure. Note: this update note was incorrect, there was no new legislation
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Factsheet updated to include penalty rules that apply to Apprenticeship Levy (for tax years starting 6 April 2017).
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Compliance checks series factsheet updated to include budget statement changes.
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CC/FS7a has been updated.
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New factsheet has been published.
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First published.