Compliance checks for large and complex businesses 鈥� CC/FS1c
Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.
Documents
Details
Factsheets are for guidance only and reflect HMRC鈥檚 position at the time of writing.
Updates to this page
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Added translation
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This factsheet has been updated to include additional information on disclosure and penalties.
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皇冠体育app factsheet has been updated to add Digital Services Tax to the list.
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皇冠体育app text relating to the 10% penalty restriction has been updated in the factsheet following comments in cases heard at tribunal.
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皇冠体育app factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.
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This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
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皇冠体育app factsheet has been updated to include reference to Apprenticeship Levy.
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New factsheet has been published.
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First published.