Change of https://www.gov.uk/government/publications/compliance-checks-checking-a-customers-tax-position-ccfs2

Change description : 2025-12-08 08:36:00: The factsheet ‘Information notices – CC/FS2’ has been updated. [Guidance and regulation]

Showing diff : 2025-04-30 09:01:03.949972694 +00:00..2025-12-08 08:36:51.865160852 +00:00

Guidance

Compliance checks: information notices — CC/FS2

This factsheet tells you what information and documents you need to give HMRC for them to check your tax position.

Documents

Details

This factsheet provides details on:

  • the documents and information you will need to give to HMRC
  • how and when to give HMRC what we need
  • any appeal rights

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 1 April 2009
Last updated 308 AprilDecember 2025 + show all updates
  1. Updated 'Information notices — CC/FS2' document to include a section for 'More information online about compliance checks'. The section for 'If you need help' has also been updated to 'If you need extra support'.

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Update history

2025-12-08 08:36
The factsheet ‘Information notices – CC/FS2’ has been updated.

2025-04-30 10:00
Updated ‘Information notices – CC/FS2’ document to include a section for ‘More information online about compliance checks’. The section for ‘If you need help’ has also been updated to ‘If you need extra support’.

2022-04-01 00:30
The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. Information about the HMRC privacy notice has been added.