Guidance

Compliance checks: sending HM Revenue and Customs electronic records — CC/FS22

This factsheet tells you about HMRC's examination of your electronic records as part of their compliance check.

• From: HM Revenue & Customs
• Published: 22 October 2014
• Last updated: 22 October 2021 — See all updates

Documents

Sending us electronic records — CC/FS22

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Details

This factsheet tells you:

• what electronic records are
• how to send us your electronic records
• why you should send us your electronic records and what we’ll do if you do not
• how we store your information
• what to do if you need help

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 22 October 2014
Last updated 22 October 2021 + show all updates

1. 22 October 2021

   This factsheet has been updated for customers who need extra support.

2. 19 February 2020

   This factsheet has been updated for customers who need extra support.

3. 4 August 2016

   Welsh translation added.

4. 15 October 2015

   CC/FS22 factsheet has been updated.

5. 22 October 2014

   First published.