Guidance
Compliance checks: Employee tax advantaged share schemes — penalty for material inaccuracy — CC/FS32
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
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Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.
Updates to this page
Published 14 June 2016Last updated 26 August 2024 + show all updates
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Information about your rights when considering penalties and if you disagree with a decision have been updated.
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Information about our privacy notice and what to do if you need help has been added.
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Information about penalties has been updated on both the English and Welsh versions of the factsheet.
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First published.