Guidance

Compliance checks: tax advantaged shares schemes — CC/FS1f

This factsheet contains general information about compliance checks into tax advantage schemes.

• From: HM Revenue & Customs
• Published: 14 June 2016
• Last updated: 25 June 2025
  Show all updates

  1. 25 June 2025

     Factsheets have been converted to a more accessible format.

  2. 25 February 2022

     The English and Welsh versions of the CC/FS1f have been updated.

  3. 22 October 2021

     Form CC/FS1f has been updated.

  4. 11 January 2018

     The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.

  5. 14 June 2016

     Added translation

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Tax advantaged share schemes — CC/FS1f

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Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.