Guidance

Compliance checks: Self Assessment and old penalty rules — CC/FS15

This factsheet tells you about old Self Assessment penalty rules and when they apply.

Documents

Details

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

Updates to this page

Published 10 October 2014
Last updated 22 March 2022 + show all updates
  1. Our privacy notice has been added to the factsheet.

  2. Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

  3. CC/FS15 factsheet has been updated.

  4. First published.

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