Factsheet updated under headings 'What to do if you disagree with the follower notice' and 'Penalties for not taking corrective action'.
Compliance checks series factsheet updated under heading 'General information about surcharges and penalties for not paying the accelerated payment on time' to show criteria for reasonable excuse for not paying on time.
A new version of the fact sheet has been published.
Welsh language version added.
New version of this factsheet published.
A new version of this factsheet was published on 14 July 2015.