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 — See all updates

Documents

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.

Published 10 October 2014
Last updated 22 March 2022 + show all updates

  1. Our privacy notice has been added to the factsheet.

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

  3. CC/FS15 factsheet has been updated.

  4. First published.

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