Guidance

Compliance checks: penalties for not telling HMRC about an under-assessment - CC/FS7b

This factsheet explains the penalties HM Revenue and Customs may charge if there has been an under-assessment and you haven't told us about it within 30 days.

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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. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
  2. New factsheet has been published.
  3. First published.