Guidance

General information about compliance checks: CC/FS1a

This factsheet provides information about compliance checks.

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

Published 31 August 2012
Last updated 23 January 2018 + show all updates
  1. The factsheet has an updated 'More information' section that explains what information HMRC may use when dealing with compliance checks.
  2. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
  3. New helpsheet published.
  4. Updated version of Compliance Factsheet 1a
  5. First published.