Guidance

Compliance checks: penalties for inaccuracies in returns or documents – CC/FS7a

This factsheet contains information about penalties HMRC may charge if you’ve sent an inaccurate return or other document.

Published 31 August 2012
Last updated 6 May 2019 — see all updates

Documents

PDF, 140KB, 6 pages

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

Published 31 August 2012
Last updated 6 May 2019 + show all updates

6 May 2019 Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
30 April 2018 Factsheet CC/FS7a has been updated. The update in December 2017 did not have any changes to legislation.
17 December 2017 Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure. Note: this update note was incorrect, there was no new legislation
27 September 2017 Factsheet updated to include penalty rules that apply to Apprenticeship Levy (for tax years starting 6 April 2017).
16 December 2016 Compliance checks series factsheet updated to include budget statement changes.
5 September 2016 CC/FS7a has been updated.
3 November 2015 New factsheet has been published.
31 August 2012 First published.