EM1604a - Opening the Enquiry: Communications: Timing of issue of factsheets
You must give the taxpayer the relevant factsheet at the appropriate stage of the enquiry. The factsheets do not explain everything about a subject but do give the taxpayer essential information.
If a taxpayer requests a factsheet at any stage during an enquiry you should give it to them. Otherwise you must issue the factsheets as follows.
| Factsheet | Purpose | When to issue |
| CC/FS1 General information |
This gives general information about HMRC compliance checks. |
You must issue this with your opening letter. |
| CC/FS2 Request for information and documents |
This explains what happens when we ask for information or documents during a check. |
You must issue this when you issue an information notice. |
| CC/FS3 Visits - pre-arranged |
This explains agreed pre-arranged visits to business premises and why we may need to look at business records or assets. |
You must issue this before a pre-arranged visit. |
| CC/FS4 Visits - unannounced |
This explains why we may need to make unannounced visits and sets out the taxpayer’s rights. |
You must issue this with the inspection notice, when you serve it. |
| CC/FS5 Visits - unannounced - Tribunal approval |
This explains why we may make an unannounced visit, with tribunal approval, to business premises and sets out the taxpayer’s rights. |
You must issue this with the tribunal approved notice, when you serve it. |
| CC/FS6 What happens when we find something wrong |
This explains what happens when there is something wrong, including when there is an overpayment or when no penalty is due because the error was despite taking reasonable care. |
You must issue this when you have established that there is an inaccuracy in a return or document even if it results in a repayment or no penalty is due. If you are considering penalties, you must consider whether you also need to issue
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| CC/FS7 Penalties for errors in returns or documents |
This explains about penalties for errors in returns and documents, the penalty ranges, how they are calculated, and what a customer can do to reduce a penalty. |
You must issue this when you have established that there is an inaccuracy in a return or document and there is potential lost revenue. You will normally issue it after or sometimes together with CC/FS6. You must also consider whether you also need to issue CC/FS9 (Human Rights Act) when you issue CC/FS7. |
| CC/FS8 (T) Help and advice (for Compliance Centre cases only) |
You must only use this if you work in a Compliance Centre. It explains our compliance check process in Compliance Centres and tells taxpayers where to go for help and guidance. |
You must issue this at the start of a Compliance Centre check instead of CC/FS1. |
| CC/FS9 Human Rights Act |
This explains the taxpayer’s rights under Article 6 of the European Convention on Human Rights when we are considering penalties. |
You must issue this when you find something wrong during an enquiry and have reason to believe that the taxpayer may be liable to a penalty. |
| CC/FS10 Suspending penalties for careless errors in returns or documents |
This explains what happens when we consider suspending penalties for careless inaccuracies. |
You must issue this when we intend to charge a careless penalty and where circumstances may allow us to suspend it. |
| CC/FS11 Information about the failure to notify penalty |
This explains when we may charge a penalty for a failure to notify, the penalty ranges for different types of disclosure and behaviour, and what the taxpayer can do to reduce the penalty. |
You must issue, or have already issued, CC/FS6. You must issue CC/FS11 when you believe a failure penalty may be due. You must also issue CC/FS9. |
| CC/FS12 Information about VAT and Excise wrongdoing penalties |
This explains when we may charge a penalty for a wrongdoing, the penalty ranges for the different types of disclosure and behaviour, and what the taxpayer can do to reduce any penalty. |
You must issue this when you believe that a wrongdoing penalty may be due. You must also issue CC/FS9. |
| CC/FS13Publishing details of deliberate defaulters | This explains when we can publish the details of deliberate defaulters and what a person can do to make sure that we cannot publish their details. |
You must issue this before you start to discuss the possibility that a person’s details may be published or when you have reason to believe that the person meets the conditions for publication. In some circumstances it will be appropriate to issue CC/FS13 at the start of a compliance check, for example - where a person has made an unprompted disclosure of a deliberate inaccuracy, failure or wrongdoing, or- immediately after the person makes a prompted disclosure of a deliberate inaccuracy, failure or wrongdoing in response to the information about Publishing Details of Deliberate Defaulters in CC/FS1. |
| CC/FS14Managing deliberate defaulters | This explains when we can include a taxpayer in our programme for monitoring deliberate defaulters. | You must issue this in addition to the relevant penalty factsheets when you believe that a penalty for deliberate behaviour may be due. |
| CC/FS15Self Assessment and old penalty rules | This explains about ‘old’ penalty rules and how we conclude direct tax settlements. | You must issue this whenever the taxpayer requests it and whenever penalties chargeable under TMA 1970 or FA 1998 are likely. |
| HMRC1 HMRC decisions - what to do if you disagree |
This explains what taxpayers can do if they do not agree with a decision that they can appeal against. | You must issue this if the taxpayer requests a copy or wants more information about their appeal rights. If you issue the HRA message in CC/FS9 in a meeting you should have a copy of HMRC1 available in case the taxpayer requests it. |
