Published 31 December 2012
Last updated 25 February 2022
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25 February 2022
The CC/FS1d factsheet has been updated.
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16 September 2021
The CC/FS1d factsheet has been updated.
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24 April 2020
Page 5 of the fact sheet has been updated with a new addition for this tax year – Soft Drinks Industry Levy (from 6 April 2018).
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31 January 2020
The factsheet has been updated for customers who need extra support.
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30 April 2019
This factsheet has been updated throughout and highlights HMRC support available for customers needing help.
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26 January 2018
The factsheet now contains a ‘More information’ section that explains what information HMRC may use when dealing with compliance checks.
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15 December 2017
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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15 October 2015
CC/FS1d factsheet has been updated.
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31 December 2012
First published.
