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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: compliance check series of factsheets: when to issue CC/FS19 employer and contractor returns and 'old' penalty rules

Factsheet CC/FS19 explains to employers and contractors about old penalty rules and how tax settlements are concluded.

You must issue factsheet CC/FS19 as soon as you have reason to believe that the employer or contractor may be liable to a penalty under old rules for a late or incorrect employer or contractor return.

When you issue factsheet CC/FS19, you must also issue factsheet CC/FS9 The Human Rights Act and penalties, following the guidance at CH202275, unless you have already issued it.