Guidance

Compliance checks: country-by-country reporting penalties — CC/FS59

This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.

Documents

Details

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

Updates to this page

Published 22 April 2021
Last updated 11 May 2022 + show all updates
  1. Information about HMRC’s privacy notice has been added.

  2. First published.

Sign up for emails or print this page