Compliance checks for large and complex businesses — CC/FS1c
Find out about the compliance checks HMRC carries out on certain large, complex businesses and their tax affairs.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 31 August 2012Last updated 11 March 2022 + show all updates
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Added translation
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This factsheet has been updated to include additional information on disclosure and penalties.
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The factsheet has been updated to add Digital Services Tax to the list.
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The text relating to the 10% penalty restriction has been updated in the factsheet following comments in cases heard at tribunal.
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The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.
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This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
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The factsheet has been updated to include reference to Apprenticeship Levy.
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New factsheet has been published.
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First published.