Guidance

About compliance checks: CC/FS1a

This factsheet provides information about compliance checks.

• From: HM Revenue & Customs
• Published: 31 August 2012
• Last updated: 30 April 2025
  Show all updates

  1. 30 April 2025

     Updated ‘About compliance checks – CC/FS1A’ to include a section on ‘More information online about compliance checks’.

  2. 13 April 2023

     'Digital Services Tax' has been added to the list of compliance checks.

  3. 25 February 2022

     The CC/FS1a privacy notice information has been updated.

  4. 5 October 2020

     The ‘Compliance checks this factsheet relates to’ section has been updated.

  5. 8 November 2019

     The‘Compliance checks that this factsheet relates to’ section has been updated.

  6. 18 March 2019

     This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  7. 4 September 2018

     The factsheet has been updated to explain HMRC's use of open source research.

  8. 23 January 2018

     The factsheet has an updated 'More information' section that explains what information HMRC may use when dealing with compliance checks.

  9. 15 December 2017

     This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  10. 3 November 2015

      New helpsheet published.

  11. 12 November 2014

      Updated version of Compliance Factsheet 1a

  12. 31 August 2012

      First published.

Documents

About compliance checks — CC/FS1a

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