Guidance

Compliance checks: managing serious defaulters - CC/FS14

This factsheet contains information about when HMRC may monitor the tax affairs of people who deliberately get them wrong.

Documents

Details

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

Published 10 October 2014
Last updated 17 December 2021 + show all updates
  1. The Compliance checks: managing serious defaulters - CC/FS14 has been updated.

  2. This factsheet has been updated for customers who need extra support.

  3. The Welsh version of form CC/FS14 has been added.

  4. CC/FS14 factsheet has been updated.

  5. Updated version of Compliance checks: managing serious defaulters - CC/FS14 now published.

  6. First published.