Collection

HMRC compliance checks factsheets

Find a collection of factsheets issued by HMRC for customers and agents involved in an HMRC compliance check.

• From: HM Revenue & Customs
• Published: 1 February 2017
• Last updated: 13 November 2020 — See all updates

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

HMRC will let you know when they start a compliance check.

General information

• About compliance checks: CC/FS1a
  • 13 April 2023
  • Guidance
• General information about checks by Campaigns and Projects: CC/FS1b
  • 25 February 2022
  • Guidance
• Compliance checks for large and complex businesses — CC/FS1c
  • 11 March 2022
  • Guidance
• General information about compliance checks into excise matters — CC/FS1d
  • 25 February 2022
  • Guidance
• Compliance checks: tax advantaged shares schemes – CC/FS1f
  • 25 February 2022
  • Guidance
• Compliance checks: customs and international trade - CC/FS1g
  • 1 April 2022
  • Guidance
• General information about customs inland pre-clearance checks (CC/FS1j)
  • 13 April 2022
  • Guidance
• Compliance checks: How to avoid penalties for Making Tax Digital for VAT – CC/FS69
  • 31 May 2022
  • Guidance

HMRC powers to get information and visits

• Compliance checks: information notices — CC/FS2
  • 1 April 2022
  • Guidance
• Compliance checks: visits by agreement or advance notice — CC/FS3
  • 1 April 2022
  • Guidance
• Compliance checks: unannounced visits for inspections — CC/FS4
  • 15 May 2023
  • Guidance
• Compliance checks: unannounced visits for inspections approved by the tribunal – CC/FS5
  • 3 January 2023
  • Guidance
• Compliance checks: Excise visits — CC/FS16
  • 1 April 2022
  • Guidance
• Compliance checks: sending HM Revenue and Customs electronic records — CC/FS22
  • 22 October 2021
  • Guidance
• Compliance checks: third party information notices — CC/FS23
  • 22 October 2021
  • Guidance
• Compliance checks: financial institution notice — CC/FS60
  • 20 May 2022
  • Guidance
• CC/FS72 DSC1 Corresponding with HMRC by email
  • 18 November 2024
  • Guidance
• Compliance checks: Corresponding with HMRC electronically — CC/FS83 DSC2
  • 22 May 2024
  • Guidance

Penalties

• Penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations
  • 4 March 2022
  • Guidance
• Compliance checks: penalties for inaccuracies in returns or documents — CC/FS7a
  • 25 February 2022
  • Guidance
• Compliance checks: penalties for not telling HMRC about an under-assessment — CC/FS7b
  • 25 February 2022
  • Guidance
• Compliance checks: The Human Rights Act and penalties — CC/FS9
  • 7 April 2022
  • Guidance
• Compliance checks: suspending penalties for careless inaccuracies in returns or documents — CC/FS10
  • 1 April 2022
  • Guidance
• Compliance checks: penalties for failure to notify — CC/FS11
  • 31 October 2023
  • Guidance
• Penalties for not telling HMRC about coronavirus (COVID-19) support scheme overpayments (CC/FS11a)
  • 1 April 2022
  • Guidance
• Compliance checks: penalties for VAT and excise wrongdoing — CC/FS12
  • 1 April 2022
  • Guidance
• Compliance checks: Self Assessment and old penalty rules — CC/FS15
  • 22 March 2022
  • Guidance
• Compliance checks: penalties for offshore non-compliance - CC/FS17
  • 11 January 2022
  • Guidance
• Compliance checks: Penalties for enablers of offshore tax evasion or non-compliance CC/FS17a
  • 10 January 2022
  • Guidance
• Compliance checks: penalties for failure to file returns on time — Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings — CC/FS18a
  • 19 May 2022
  • Guidance
• Compliance checks: penalties if you do not file Construction Industry Scheme returns on time — CC/FS18b
  • 8 April 2022
  • Guidance
• Compliance checks: Penalties for failure to file returns on time — Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax — CC/FS18c
  • 10 November 2023
  • Guidance
• Compliance checks: employer and contractor returns and old penalty rules — CC/FS19
  • 25 February 2022
  • Guidance
• Compliance checks: VAT dishonest conduct penalties - CC/FS20
  • 31 January 2020
  • Guidance
• Compliance checks: Alcohol Wholesaler Registration Scheme — CC/FS31
  • 31 March 2022
  • Guidance
• Compliance checks: Construction Industry Scheme – penalties for false registration – CC/FS41
  • 16 May 2022
  • Guidance
• Compliance checks: penalties for transactions connected with VAT fraud – CC/FS42
  • 12 May 2022
  • Guidance
• Penalties for not telling HMRC about Self-Employment Income Support Scheme grant overpayments – CC/FS47
  • 31 May 2022
  • Guidance
• Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48
  • 31 May 2022
  • Guidance
• Compliance checks: penalties for inaccuracies in interest restriction returns — CC/FS55
  • 6 May 2022
  • Guidance
• Eat Out to Help Out Scheme: receiving payments you were not entitled to - CC/FS58
  • 21 March 2022
  • Guidance
• Compliance checks: country-by-country reporting penalties — CC/FS59
  • 11 May 2022
  • Guidance
• Penalties for facilitating avoidance schemes involving non-resident promoters — CC/FS67
  • 28 July 2022
  • Guidance
• Compliance checks: electronic sales suppression — CC/FS68
  • 16 November 2022
  • Guidance
• Compliance checks: tobacco track and trace — penalties and sanctions — CC/FS76
  • 9 November 2023
  • Guidance
• Compliance checks: Penalties for not complying with the Economic Crime Levy — CC/FS77
  • 7 November 2024
  • Guidance
• Compliance checks: alcohol producers — penalties for late returns and paying duty late — CC/FS78
  • 17 October 2024
  • Guidance

Tax advantaged share schemes

• Compliance checks: Employee tax advantaged share schemes — penalty for material inaccuracy — CC/FS32
  • 26 August 2024
  • Guidance
• Compliance checks: Employee Tax Advantaged Share Schemes — Penalties for not meeting the requirements for tax advantaged status — CC/FS33
  • 26 August 2024
  • Guidance

Tax avoidance

• Compliance checks: penalties for careless inaccuracies relating to tax avoidance CC/FS7c
  • 16 June 2023
  • Guidance
• Compliance checks: tax avoidance schemes — accelerated payments CC/FS24
  • 12 August 2022
  • Guidance
• Compliance checks: tax avoidance schemes — follower notices — CC/FS25a
  • 29 September 2022
  • Guidance
• Compliance checks: tax avoidance schemes – partnership follower notices – CC/FS25b
  • 9 November 2022
  • Guidance
• Compliance checks: tax avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE – CC/FS26
  • 19 June 2017
  • Guidance
• Compliance checks: tax avoidance schemes – follower notices and accelerated payments for Income Tax and NICs through PAYE – CC/FS27
  • 30 April 2018
  • Guidance
• Compliance checks: tax avoidance schemes - accelerated payments for Corporation Tax and group relief CC/FS28
  • 19 June 2017
  • Guidance
• Compliance checks: tax avoidance schemes — penalties for follower notices — CC/FS30a
  • 25 July 2023
  • Guidance
• Compliance checks: tax avoidance schemes — penalties for partnership follower notices CC/FS30b
  • 11 July 2023
  • Guidance
• Compliance checks: information about the general anti-abuse rule — CC/FS34a
  • 29 September 2022
  • Guidance
• General anti-abuse rule and pooling notices – CC/FS35
  • 29 September 2022
  • Guidance
• Compliance checks: provisional counteraction notices given under the GAAR — CC/FS36
  • 26 March 2018
  • Guidance
• Compliance checks: General anti-abuse rule and notices of binding — CC/FS37
  • 26 August 2022
  • Guidance
• Compliance checks: Serial Tax Avoidance Regime — CC/FS38a
  • 6 September 2018
  • Guidance
• Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43
  • 16 March 2023
  • Guidance
• Compliance checks: information notices — enablers of defeated tax avoidance — CC/FS44
  • 23 June 2023
  • Guidance
• Compliance checks: The Human Rights Act and penalties for enablers of defeated tax avoidance — CC/FS45
  • 23 June 2023
  • Guidance
• Compliance checks: The Human Rights Act and DOTAS penalties — CC/FS57
  • 13 May 2022
  • Guidance
• Compliance checks: The Human Rights Act and penalties for not complying with a stop notice — CC/FS63
  • 19 May 2022
  • Guidance
• Compliance checks: consequences if you fail to comply with a stop notice — CC/FS61
  • 12 March 2024
  • Guidance
• Compliance checks: information notices — promoters of tax avoidance schemes — CC/FS62
  • 25 May 2022
  • Guidance
• Compliance checks: The Human Rights Act and penalties for facilitating avoidance schemes involving non-resident promoters — CC/FS70
  • 28 July 2022
  • Guidance
• Compliance checks: information notices — penalties for facilitating avoidance schemes involving non-resident promoters — CC/FS71
  • 30 September 2022
  • Guidance
• Compliance checks: third party information notices — promoters of tax avoidance schemes — CC/FS74
  • 25 October 2023
  • Guidance
• Joint and several liability — taxation of coronavirus support payments — CJAS/FS1
  • 17 November 2021
  • Guidance
• Joint and several liability — tax avoidance and evasion — JAS/FS1
  • 17 November 2021
  • Guidance
• Joint and several liability — repeated insolvency and non-payment — JAS/FS2
  • 17 November 2021
  • Guidance
• Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3
  • 17 November 2021
  • Guidance

Tax defaulters

• Compliance checks: publishing details of deliberate defaulters — CC/FS13
  • 1 April 2022
  • Guidance
• Compliance checks: managing serious defaulters — CC/FS14
  • 17 December 2021
  • Guidance

Disputes, appeals and complaints

• Compliance checks: alternative dispute resolution — CC/FS21
  • 8 March 2024
  • Guidance

Published 1 February 2017
Last updated 13 November 2020 + show all updates

1. 13 November 2020

   Added 'Penalties for failure to notify on coronavirus support payments CC/FS11a.

2. 2 November 2020

   New compliance check factsheet added to collection: Eat Out to Help Out Scheme: receiving payments you were not entitled to

3. 3 September 2020

   Added Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48

4. 29 March 2018

   New compliance check factsheet added to collection: Compliance checks: provisional counteraction notices given under the GAAR - CC/FS36

5. 13 March 2017

   New compliance check factsheet added to collection: 'Penalties for failure to file annual and occasional returns and documents on time' - CC/FS30b

6. 1 February 2017

   First published.