Guidance

Compliance checks: Self Assessment and old penalty rules — CC/FS15

This factsheet tells you about old Self Assessment penalty rules and when they apply.

• From: HM Revenue & Customs
• Published: 10 October 2014
• Last updated: 22 March 2022
  Show all updates

  1. 22 March 2022

     Our privacy notice has been added to the factsheet.

  2. 6 May 2019

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

  3. 15 October 2015

     CC/FS15 factsheet has been updated.

  4. 10 October 2014

     First published.

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Information about compliance checks for Self Assessment and old penalty rules — CC/FS15

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