HMRC compliance checks factsheets
The factsheet your letter names, explained.
Last reviewed 11 October 2026 · How Tax Letters checks its facts
HMRC's compliance letters often say to go to GOV.UK and search a code such as CC/FS1a or CC/FS7a. Every code is here, grouped, with what the factsheet is, when HMRC sends or cites it and what it says. HMRC's own words sit beside every point.
Pick a code to land on its section. Each section ends with the GOV.UK page it was read from and the day it was checked.
- GOV.UK's collection of HMRC compliance checks factsheets says the leaflets are for guidance only and reflect HMRC's position at the time of writing.
- GOV.UK's collection of HMRC compliance checks factsheets says HMRC will let you know when it starts a compliance check.
- HMRC's factsheet CC/FS1a says its factsheets are a series, and that the full list is on GOV.UK by searching 'HMRC compliance checks factsheets'.
Every factsheet code
Checks, information notices and visits
- CC/FS1aAbout compliance checks
- CC/FS1bGeneral information about compliance checks by Campaigns and Projects
- CC/FS1cCompliance checks into large and complex businesses
- CC/FS1dCompliance checks into excise matters
- CC/FS1gCompliance checks into customs and international trade
- CC/FS2Information notices
- CC/FS3Visits by agreement or with advance notice
- CC/FS4Unannounced visits for inspections
- CC/FS5Unannounced visits for inspections approved by the tribunal
- CC/FS16Visits to business premises in excise checks
- CC/FS22Sending HMRC electronic records during a compliance check
- CC/FS23Third party information notices
- CC/FS60Financial institution notices
- CC/FS72Corresponding with HMRC by email
- CC/FS83Corresponding with HMRC electronically by email or Dropbox
Penalties for mistakes, late returns and not telling HMRC
- CC/FS7aPenalties for inaccuracies in returns and documents
- CC/FS7bPenalties for not telling HMRC about an under-assessment
- CC/FS10Suspending penalties for careless inaccuracies
- CC/FS11Penalties for failure to notify
- CC/FS15Self Assessment and the old penalty rules
- CC/FS18aIncreased penalty when an Income Tax or Capital Gains Tax return is over 12 months late
- CC/FS18bPenalties for filing Construction Industry Scheme returns late
- CC/FS19Old penalty rules for employer and contractor returns
- CC/FS55Penalties for inaccuracies in interest restriction returns
Penalties for VAT, excise and other taxes
- CC/FS12Penalties for VAT, Excise and Landfill Tax wrongdoing
- CC/FS18cPenalties for returns more than 12 months late (MGD, SDIL and PPT)
- CC/FS20VAT dishonest conduct penalties
- CC/FS31Penalties under the Alcohol Wholesaler Registration Scheme
- CC/FS41Penalties for false registration for the Construction Industry Scheme
- CC/FS42Penalties for transactions connected with VAT fraud
- CC/FS46Penalties for financial institutions under Automatic Exchange of Information
- CC/FS59Penalties for country-by-country reporting
- CC/FS68aPenalties for possessing an electronic sales suppression tool
- CC/FS69Avoiding penalties under Making Tax Digital for VAT
- CC/FS76Penalties and sanctions for Tobacco Track and Trace
- CC/FS77Penalties for not complying with the Economic Crime Levy
- CC/FS78Alcohol producers: penalties for late returns and late duty payments
- CC/FS87Penalties and sanctions for vaping duty stamps
- CC/FS96Penalties for CIS payments or returns connected to deliberate non-compliance
- Penalties under the Fulfilment House Due Diligence Scheme (no CC/FS code)
Coronavirus support and Eat Out to Help Out
- CC/FS11aPenalties for failing to tell HMRC about coronavirus support overpayments
- CC/FS47Self-Employment Income Support Scheme grants you were not entitled to
- CC/FS48Coronavirus Job Retention Scheme grants you were not entitled to
- CC/FS58Eat Out to Help Out payments you were not entitled to
- CJAS/FS1Joint and several liability for tax on a company's coronavirus support payments
Appeals, reviews and your rights
- CC/FS21Alternative Dispute Resolution (ADR) for tax disputes
- CC/FS9The Human Rights Act and penalties
- CC/FS45The Human Rights Act and penalties for enablers of defeated tax avoidance
- CC/FS57The Human Rights Act and penalties under the DOTAS rules
- CC/FS63The Human Rights Act and penalties for not complying with a stop notice
- CC/FS70Human Rights Act and penalties for facilitating non-resident promoters' schemes
- CC/FS85The Human Rights Act and penalties for an incorrect declaration about privileged material
- CC/FS92The Human Rights Act and penalties for promoting certain tax avoidance arrangements
Tax avoidance schemes: accelerated payments and follower notices
- CC/FS7cPenalties for careless inaccuracies relating to tax avoidance
- CC/FS24Accelerated payments: tax avoidance schemes
- CC/FS25aFollower notices and accelerated payments (not partnerships)
- CC/FS25bPartnership follower notices and accelerated partner payments
- CC/FS26Accelerated payments: Income Tax and NICs through PAYE
- CC/FS27Follower notices and accelerated payments: Income Tax and NICs through PAYE
- CC/FS28Accelerated payments: Corporation Tax and group relief
- CC/FS30aPenalties for not acting on a follower notice (not partnerships)
- CC/FS30bPenalties for not acting on a partnership follower notice
Promoters, enablers and joint and several liability
- CC/FS43Penalties for enablers of defeated tax avoidance
- CC/FS44Information notices for enablers of defeated tax avoidance
- CC/FS61Penalties for failing to comply with a stop notice
- CC/FS62Information notices under the promoters of tax avoidance schemes rules
- CC/FS67Penalties for facilitating avoidance schemes involving non-resident promoters
- CC/FS71Information notices for penalties on facilitating non-resident promoter schemes
- CC/FS74Third party information notices under the promoters of tax avoidance schemes rules
- CC/FS84Third party information notices for enablers of defeated tax avoidance
- CC/FS91Prohibition of promotion of certain tax avoidance schemes
- JAS/FS1Joint and several liability for tax avoidance and evasion
- JAS/FS2Joint and several liability for repeated insolvency and non-payment
- JAS/FS3Joint and several liability for penalties charged for facilitating avoidance or evasion
87 factsheets in 10 groups. Information, not advice: these pages report what HMRC's factsheets say; your own letter comes first.
Free help first
Every factsheet names its own help, and the sections above quote it. These free routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- GOV.UK: HMRC compliance checks factsheets (collection) (checked 11 Oct 2026)
- GOV.UK: HMRC factsheet CC/FS1a, About compliance checks (checked 11 Oct 2026)