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.

• From: HM Revenue & Customs
• Published: 10 October 2014
• Last updated: 22 March 2022 — See all updates

Documents

Information about compliance checks for Self Assessment and old penalty rules — CC/FS15

HTML

Details

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

Published 10 October 2014
Last updated 22 March 2022 + show all updates

1. 22 March 2022

   Our privacy notice has been added to the factsheet.

2. 6 May 2019

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

3. 15 October 2015

   CC/FS15 factsheet has been updated.

4. 10 October 2014

   First published.