Guidance

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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Details

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

Updates to this page

Published 10 October 2014
Last updated 17 December 2021 + show all updates
  1. The Compliance checks: managing serious defaulters - CC/FS14 has been updated.

  2. This factsheet has been updated for customers who need extra support.

  3. The Welsh version of form CC/FS14 has been added.

  4. CC/FS14 factsheet has been updated.

  5. Updated version of Compliance checks: managing serious defaulters - CC/FS14 now published.

  6. First published.

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