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

This factsheet contains information about penalties HMRC may charge if you’ve sent an inaccurate return or other document.



Factsheets are for guidance only and reflect the position of HMRC at the time of writing.

Published 31 August 2012
Last updated 30 April 2018 + show all updates
  1. Factsheet CC/FS7a has been updated. The update in December 2017 did not have any changes to legislation.
  2. 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
  3. Factsheet updated to include penalty rules that apply to Apprenticeship Levy (for tax years starting 6 April 2017).
  4. Compliance checks series factsheet updated to include budget statement changes.
  5. CC/FS7a has been updated.
  6. New factsheet has been published.
  7. First published.