Guidance: Compliance checks: penalties if you do not file Construction Industry Scheme returns on time — CC/FS18b

If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The section ‘Our privacy policy’ has been added to explain what you can expect from us when we ask for information or hold information about you.

Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

Change to working out the amount of the increased penalty percentage at paragraph ‘Working out the reductions for the quality of disclosure’.

Updates have been made to paragraph ‘What happens if you have a reasonable excuse’.

CC/FS18b factsheet has been updated.

First published.