Published 24 June 2010
Last updated 31 March 2022
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31 March 2022
‘Our privacy notice’ paragraph has been added.
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23 July 2021
This factsheet has been updated throughout and highlights HMRC support available for customers needing help.
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1 April 2020
This factsheet has been updated throughout and highlights HMRC support available for customers needing help.
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10 July 2019
This factsheet has been updated throughout and highlights HMRC support available for customers needing help.
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13 May 2019
This factsheet has been updated throughout and highlights HMRC support available for customers needing help.
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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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10 March 2017
Compliance checks series factsheet updated under heading ‘When we will not charge you a penalty for a failure to notify’ to show criteria for reasonable excuse for failure to notify.
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16 December 2016
Compliance checks series factsheet updated to include budget statement changes.
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3 November 2015
New factsheet has been published.
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24 June 2010
First published.
