How to do a compliance check: compliance check series of factsheets: when to issue CC/FS15 self assessment and old penalty rules
Factsheet CC/FS15 explains to Self Assessment customers about old penalty rules and how direct tax settlements are concluded. It must be issued as soon as you have reason to believe that the person may be liable to a penalty under TMA 1970 or FA 1998 for errors in a return or a failure to notify.
When you issue factsheet CC/FS15, you must also issue factsheet CC/FS9 The Human Rights Act and penalties, see CH202275, unless you have already issued it.
Detailed guidance about penalties for Self Assessment customers is at EM4500.