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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: compliance check series of factsheets: when to issue CC/FS7b penalties for not telling us about an under-assessment

Factsheet CC/FS7b tells a person:

  • what an under-assessment is
  • when we may charge penalties for an under-assessment
  • when we will not charge penalties for an under-assessment
  • what they can do to reduce any penalties we may charge
  • how we work out the amount of a penalty
  • about their rights.

You must give the person factsheet CC/FS7b as soon as you have established that:

  • an assessment we sent them was too low and 
  • they did not tell us that it was too low within 30 days of the date of the assessment.

If you are issuing factsheet CC/FS7b it is good practice also to issue factsheet CC/FS9 The Human Rights Act and penalties, see CH202275. Issuing factsheet CC/FS9 is not mandatory in these cases because we do not accept that penalties for not telling us about an under-assessment are subject to Article 6 of the ECHR, see CH300200.

Penalties for under-assessment are explained in CH81090.