Compliance checks: managing serious defaulters — CC/FS14
This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 10 October 2014Last updated 17 December 2021 + show all updates
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The Compliance checks: managing serious defaulters - CC/FS14 has been updated.
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This factsheet has been updated for customers who need extra support.
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The Welsh version of form CC/FS14 has been added.
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CC/FS14 factsheet has been updated.
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Updated version of Compliance checks: managing serious defaulters - CC/FS14 now published.
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First published.