Guidance

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

This factsheet explains the penalties HMRC may charge if there has been an under-assessment and you have not told us about it within 30 days.

From:
HM Revenue & Customs
Published
31 August 2012
Last updated
25 February 2022 — See all updates

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

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Details

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

Published 31 August 2012
Last updated 25 February 2022 + show all updates

  1. Information about asking someone else to deal with HMRC on your behalf, your rights when we're considering penalties and if you're not happy with our services has been updated.

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

  3. New factsheet has been published.

  4. First published.

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