HMRC compliance checks factsheet CC/FS1f: tax advantaged shares schemes updated

Released 11 January 2018

CC/FS1f: tax advantaged share schemes has been updated to highlight HMRC’s use and retention of information from internet and social networking sites.

Compliance checks factsheet CC/FS1f: tax advantaged shares schemes contains general information about compliance checks into tax advantage schemes. The factsheet has been updated to include a 'More information' section that explains what information HMRC may use when dealing with compliance checks. HMRC may observe, monitor, record and retain internet data which is available to anyone, known as ‘open source’ material and includes news reports, internet sites, Companies House and Land registry records, blogs and social networking sites where no privacy settings have been applied.

View the updated Compliance checks: tax advantaged shares schemes – CC/FS1f.

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