Guidance

Compliance checks: suspending penalties for careless inaccuracies in returns or documents — CC/FS10

This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.

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Details

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

Published 27 August 2013
Last updated 1 April 2022 + show all updates
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