How to do a compliance check: compliance check series of factsheets: when to issue CC/FS11 penalties for failure to notify
Factsheet CC/FS11 tells the person:
- when we may charge a penalty for a failure to notify
- when we will not change a penalty for a failure to notify
- what they can do to reduce any penalties we may charge
- what happens if they have done something deliberately wrong
- how we work out the amount of penalty
- about their rights.
You must give the person factsheet CC/FS11 as soon as you have established that:
- there is a failure to notify and
- the failure to notify may result in potential lost revenue.
If you are in a meeting you must give the person time to read factsheet CC/FS11 and make sure they are fully aware of the potential reductions for telling, helping and giving. You must also tell the person about the benefits of making an unprompted disclosure of anything else that they know is wrong.
If you issue factsheet CC/FS11 by post you must draw the person’s attention to the benefits of helping us with our check.
If you are issuing factsheet CC/FS11 you must also issue factsheet CC/FS9 The Human Rights Act and penalties, following the guidance at CH202275.
Penalties for failure to notify are explained fully in CH70000.