Guidance

General information about compliance checks: CC/FS1a

This factsheet provides information about compliance checks.

Documents

Details

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

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