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.

Documents

Details

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

Published 27 August 2013
Last updated 21 December 2016 + show all updates
  1. Added translation
  2. Format of guidance attachment changed from PDF to HTML
  3. New factsheet has been published.
  4. First published.