Skip to main content
Guidance

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.

Updates to this page

From:
HM Revenue & Customs
Published:
31 August 2012
Last updated:
21 July 2026
Show all updates

  1. The CC/FS7a factsheet has been updated.

  2. Updated ‘Penalties for inaccuracies in returns and documents — CC/FS7A’ to include a section for ‘More information online about compliance checks’.

  3. The CC/FS7a factsheet has been updated.

  4. The 'If you need help' section of the factsheet has been updated with details of the extra support HMRC can give.

  5. The factsheet has been updated.

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

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

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

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

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

  11. 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

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

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

  14. CC/FS7a has been updated.

  15. New factsheet has been published.

  16. First published.

Documents

Compliance check series — CC/FS7A

HTML

Details

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.

Sign up for emails or print this page

Related content