Guidance and regulation

Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.

• From: HM Revenue & Customs
• Updated: 4 March 2024

Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.

• From: HM Revenue & Customs
• Updated: 20 October 2023

If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.

• From: HM Revenue & Customs
• Updated: 31 May 2022

• Self-Employment Income Support Scheme – receiving grants you were not entitled to (CC/FS47)

  This factsheet contains information about assessments and penalties…

If you've received a grant but were not eligible or you've been overpaid, find out what penalties you may have to pay if you do not tell HMRC.

• From: HM Revenue & Customs
• Updated: 31 May 2022

Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.

• From: HM Revenue & Customs
• Updated: 26 August 2022

Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.

• From: HM Revenue & Customs
• Updated: 28 July 2022

This factsheet tells you about the tobacco track and trace scheme and the penalties that may be charged and sanctions that may apply if you breach regulations.

• From: HM Revenue & Customs
• Updated: 9 November 2023

This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with a stop notice.

• From: HM Revenue & Customs
• Updated: 19 May 2022

This factsheet tells you about penalties for transactions connected with VAT fraud.

• From: HM Revenue & Customs
• Updated: 12 May 2022

This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.

• From: HM Revenue & Customs
• Updated: 11 May 2022