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.

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

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Employee Tax Advantaged Share Schemes — Penalty for an inaccuracy — CC/FS32

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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 2016
Last updated 26 August 2024 + show all updates

  1. Information about your rights when considering penalties and if you disagree with a decision have been updated.

  2. Information about our privacy notice and what to do if you need help has been added.

  3. Information about penalties has been updated on both the English and Welsh versions of the factsheet.

  4. First published.

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