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Further information (part 5)

Published 13 August 2026

© Crown copyright 2026

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

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This publication is available at https://www.gov.uk/government/publications/help-with-short-term-business-visitors-gfc19/further-information-part-5

What to do if you have made a mistake 

It is anticipated that employers will use these guidelines to determine if they are applying the rules for short-term business visitors correctly. Employers should correct any errors identified following the use of these guidelines. This includes correcting errors in the current and past tax years.

Where employers have failed to meet their obligations, they may be subject to penalties, interest, or a combination of both. If you think you may have failed to meet your obligations, read the compliance factsheet on penalties to find out about:

  • penalties HMRC could use
  • when these penalties may apply

Interest will be charged from the date the original payment was due until the date it is actually paid.

If you identify an error in the Real Time Information (RTI) returns you sent to HMRC you can correct this by either: 

  • amending your RTI records — read more information on how to do this in Fix problems with running payroll 

  • making a voluntary disclosure to HMRC explaining the errors and calculating the tax due — if you are making a voluntary disclosure after reading these guidelines, include the Guidelines for Compliance reference number (GfC19) as part of your disclosure

Where the inaccuracy involved an offshore matter, the voluntary disclosure guidance advises that the number of years an employer would need to disclose depends on the understanding of the income that resulted in the inaccuracy. In these cases, an employer should disclose any relevant liabilities for a maximum of 12 years from the end of the relevant period. Read more information in the factsheet on penalties for offshore non-compliance.

You can contact your Customer Compliance Manager (CCM) before taking any actions if you have one. 

If you have any questions, you can find details on how to contact HMRC in the ‘Further support’ section. 

Further support

If you have any further questions after reading these Guidelines for Compliance, you can contact us by email: ccgguidelinesforcompliance@hmrc.gov.uk.

Make sure you include the Guidelines for Compliance reference number (GfC19) in the subject line. If you have a Customer Compliance Manager (CCM) then copy them into the email.

HMRC’s guidance explains how sending information by email carries certain risks. HMRC will assume that by sending information by email you understand and accept these risks.

Legislation and guidance

The most relevant legislation is:

The main sources of available guidance from HMRC’s internal manuals include:

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