Guidance

Compliance checks for penalties of inaccuracies in returns or documents (CC/FS7a)

Use this factsheet to find out information about penalties for inaccuracies in a return or other document.

Documents

Details

This factsheet gives information on the penalties HMRC may charge for inaccuracies in a return or another document you’ve sent to us.

The factsheet is for guidance only and reflect the position of HMRC at the time of writing.

Published 31 August 2012
Last updated 1 April 2020 + show all updates
  1. This factsheet has been updated for customers who need extra support.

  2. This factsheet has been updated for customers who need extra support.

  3. Text relating to the suspension period has been updated. Soft Drinks Industry Levy has been added to the taxes list.

  4. Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

  5. Factsheet CC/FS7a has been updated. The update in December 2017 did not have any changes to legislation.

  6. 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

  7. Factsheet updated to include penalty rules that apply to Apprenticeship Levy (for tax years starting 6 April 2017).

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

  9. CC/FS7a has been updated.

  10. New factsheet has been published.

  11. First published.