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.



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.