Guidance
Compliance checks: consequences if you fail to comply with a stop notice — CC/FS61
This factsheet tells you the consequences if you are subject to a stop notice and fail to comply with that notice.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 30 November 2021
Last updated 12 March 2024
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New section added for 'When you might be committing a criminal offence'.
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Updated to include reference to penalties for facilitating avoidance schemes involving non-resident promoters.
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Information about 'Our privacy notice’ and what to do if you're not happy with our service has been added.
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First published.