Guidance

Compliance checks: country-by-country reporting penalties — CC/FS59

This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.

• From: HM Revenue & Customs
• Published: 22 April 2021
• Last updated: 11 May 2022
  Show all updates

  1. 11 May 2022

     Information about HMRC’s privacy notice has been added.

  2. 22 April 2021

     First published.

Documents

Compliance checks: country-by-country reporting penalties (CC/FS59)

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