Guidance

Compliance checks: The Human Rights Act and penalties — CC/FS9

Find out about the rights article 6 of the European Convention on Human Rights gives you when HMRC are considering charging certain types of penalties.

• From: HM Revenue & Customs
• Published: 14 April 2009
• Last updated: 23 May 2025
  Show all updates

  1. 23 May 2025

     Factsheet updated with information about what to do if you disagree with a tax decision.

  2. 7 April 2022

     The factsheet has been updated to improve tone and language. The section 'Our privacy policy' has been added to explain what you can expect from us when we ask for information or hold information about you.

  3. 20 April 2018

     CC/FS9 updated to clarify why you may be asked to read this factsheet.

  4. 3 November 2015

     New factsheet has been published.

  5. 15 October 2015

     CC/FS9 has been updated.

  6. 14 April 2009

     First published.

Documents

The Human Rights Act and penalties (CC/FS9)

HTML

Details

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