HMRC updated factsheets

HMRC has updated and published the following factsheets:

•  CC/FS1d: General information about compliance checks into Excise matters (www.bit.ly/1Lnpu1v);
•  CC/FS3: Compliance checks – visits by agreement or with advance notice (www.bit.ly/1MDD7Yu);
•  CC/FS9: Compliance checks – Human Rights Act and penalties (www.bit.ly/1NjZaGu);
•  CC/FS14: Managing serious defaulters (www.bit.ly/1W3GJIh);
•  CC/FS15: Compliance checks – Self-assessment and old penalty rules (www.bit.ly/1hSuPDB);
•  CC/FS16: Excise visits (www.bit.ly/1RnoVq1);
• CC/FS17: Higher penalties for income tax and CGT involving offshore matters (www.bit.ly/1RVA6XO);
• CC/FS18a: Compliance checks – Late filing penalties (www.bit.ly/1ORzaU
• CC/FS18b: Compliance checks – Late filing penalties for the Construction Industry Scheme (www.bit.ly/1OHH2JH);
• CC/FS20: VAT dishonest conduct penalties (www.bit.ly/1DJax44);
• CC/FS21: Alternative dispute resolution (www.bit.ly/1Gp7aGm)
• CC/FS22: Compliance checks – sending electronic records to HMRC (www.bit.ly/1NTAU0N);
• CC/FS28: Tax avoidance schemes – accelerated payments for corporation tax and group relief (www.bit.ly/1jSPlFi).