HMRC Compliance factsheetsMonday, September 13th, 2010
HMRC introduced a new system of compliance checks from April 2009, supported by a new penalty system. A series of thirteen factsheets have been published that are issued to employers, as appropriate, during a compliance check.
The factsheets are:
CC/FS1 General Information
CC/FS2 Request for information and documents
CC/FS3 Visits – Pre-arranged
CC/FS4 Visits – Unannounced
CC/FS5 Visits – Unannounced – Tribunal approval
CC/FS6 What happens when we find something wrong
CC/FS7 Penalties for errors in returns or documents
CC/FS8(T) Help and advice
CC/FS9 Human Rights Act
CC/FS10 Suspending penalties for careless errors in returns or documents
CC/FS11 Information about the failure to notify penalty
CC/FS12 Information about VAT and Excise wrongdoing penalties
CC/FS13 Publishing details of deliberate defaulters
An existing factsheet, HMRC1 HMRC decisions – what to do if you disagree, is also issued to employers during compliance checks.
All of the factsheets are available to download from HMRC’s website.