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Guidance: Compliance checks: penalties for not telling HMRC about an under-assessment – CC/FS7b

Published 31 August 2012

Last updated 25 February 2022
+ show all updates

  1. 25 February 2022

    Information about asking someone else to deal with HMRC on your behalf, your rights when we’re considering penalties and if you’re not happy with our services has been updated.

  2. 17 December 2017

    This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  3. 3 November 2015

    New factsheet has been published.

  4. 31 August 2012

    First published.

Published 31 August 2012

Last updated 25 February 2022
+ show all updates

  1. 25 February 2022

    Information about asking someone else to deal with HMRC on your behalf, your rights when we’re considering penalties and if you’re not happy with our services has been updated.

  2. 17 December 2017

    This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  3. 3 November 2015

    New factsheet has been published.

  4. 31 August 2012

    First published.