Guidance

Compliance checks: Employee Tax Advantaged Share Schemes — Penalties for not meeting the requirements for tax advantaged status — CC/FS33

This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.

• From: HM Revenue & Customs
• Published: 14 June 2016
• Last updated: 26 August 2024 — See all updates

Documents

Employee Tax Advantaged Share Schemes — Penalties for not meeting the requirements for tax advantaged status — CC/FS33

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

Published 14 June 2016
Last updated 26 August 2024 + show all updates

1. 26 August 2024

   Information to support you if you need help with compliance checks has been added to the page.

2. 25 February 2022

   The CC/FS33 factsheet has been updated.

3. 14 June 2016

   First published.