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.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 14 June 2016
Last updated 26 August 2024
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Information to support you if you need help with compliance checks has been added to the page.
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The CC/FS33 factsheet has been updated.
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First published.