Updated: This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.
Local copy of CC-FS1a_11_17.pdf
https://www.gov.uk/government/publications/general-information-about-compliance-checks-ccfs1a
seen at 02:32, 15 December in Publications on GOV.UK.Email this to a friend.