Guidance

Compliance checks: suspending penalties for careless inaccuracies in returns or documents — CC/FS10

This factsheet tells you when HMRC can suspend a penalty for careless inaccuracies in returns or documents and what to do if we suspend a penalty.

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Details

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

Updates to this page

Published 27 August 2013
Last updated 1 April 2022 + show all updates
  1. Information about our privacy notice and what to do if you're not happy with our service has been added.

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

  3. Added translation

  4. Format of guidance attachment changed from PDF to HTML

  5. New factsheet has been published.

  6. First published.

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