Compliance checks: employer and contractor returns and old penalty rules 鈥� CC/FS19

Guidance

Find out about the penalties HMRC can charge under 鈥榦ld鈥� penalty rules for returns that were due to be filed up to 31 March 2009.

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This factsheet details the penalties HMRC can charge under 鈥榦ld鈥� penalty rules for returns that were due to be filed up to 31 March 2009.

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

Published 14 October 2014

Last updated 25 February 2022 show all updates

25 February 2022
Information about the service HMRC provides has been added to the factsheet.
14 October 2014
First published.