Guidance

Compliance checks: penalties for inaccuracies in returns or documents — CC/FS7A

This factsheet tells you about penalties for inaccuracies in a return or other document.

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This factsheet gives information on the penalties HMRC may charge for inaccuracies in a return or another document you’ve sent to us.

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

Published 31 August 2012

Last updated 3021 ~~April~~July ~~2025~~2026 ~~href="#full-history">~~+— ~~show~~ Show all updates

30 April 2025
Updated ‘Penalties for inaccuracies in returns and documents — CC/FS7A’ to include a section for ‘More information online about compliance checks’.
25 February 2022
The CC/FS7a factsheet has been updated.
29 October 2021
The 'If you need help' section of the factsheet has been updated with details of the extra support HMRC can give.
22 October 2021
The factsheet has been updated.
1 April 2020
This factsheet has been updated for customers who need extra support.
13 March 2020
This factsheet has been updated for customers who need extra support.
9 August 2019
Text relating to the suspension period has been updated. Soft Drinks Industry Levy has been added to the taxes list.
6 May 2019
Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
30 April 2018
Factsheet CC/FS7a has been updated. The update in December 2017 did not have any changes to legislation.
17 December 2017
Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure. Note: this update note was incorrect, there was no new legislation
27 September 2017
Factsheet updated to include penalty rules that apply to Apprenticeship Levy (for tax years starting 6 April 2017).
16 December 2016
Compliance checks series factsheet updated to include budget statement changes.
5 September 2016
CC/FS7a has been updated.
3 November 2015
New factsheet has been published.
31 August 2012
First published.