This factsheet has been updated to include Plastic Packaging Tax, Vaping Product Duty and Vaping Duty Stamps Scheme.

Added translation

This factsheet has been updated to include additional information on disclosure and penalties.

The factsheet has been updated to add Digital Services Tax to the list.

The text relating to the 10% penalty restriction has been updated in the factsheet following comments in cases heard at tribunal.

The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.

This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

The factsheet has been updated to include reference to Apprenticeship Levy.

New factsheet has been published.

First published.