Guidance

Compliance checks: employer and contractor returns and old penalty rules — CC/FS19

Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.

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Details

This factsheet details the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.

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

Updates to this page

Published 14 October 2014
Last updated 25 February 2022 + show all updates
  1. Information about the service HMRC provides has been added to the factsheet.

  2. First published.

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