Factsheet CC/FS1c compliance checks into certain large and complex businesses updated

Released 10 October 2017

HMRC’s factsheet CC/FS1c which gives information about compliance checks into certain large and complex businesses has been updated to include reference to Apprenticeship Levy.

The factsheet sets out how HMRC works with large and complex businesses, how checks are carried out, the benefits of helping HMRC with the check, how to qualify for maximum penalty reductions, when HMRC will allow more time, consequences of having deliberately got tax affairs wrong and what to do in the event of a disagreement with HMRC. For Apprenticeship Levy, the factsheet only relates to returns for tax year years starting on or after 6 April 2017.

View the updated factsheet Compliance checks: large and complex businesses - CC/FS1c.

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