Guidance

Compliance checks: employer and contractor returns and old penalty rules - CC/FS19

Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.

Documents

Compliance checks: employer and contractor returns and old penalty rules – CC/FS19

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Details

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

Published 14 October 2014
Last updated 25 February 2022 + show all updates
  1. Information about the service HMRC provides has been added to the factsheet.

  2. First published.