Guidance

Compliance checks: tax advantaged shares schemes — CC/FS1f

This factsheet contains general information about compliance checks into tax advantage schemes.

Documents

Details

Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Updates to this page

Published 14 June 2016
Last updated 25 June 2025 show all updates
  1. Factsheets have been converted to a more accessible format.

  2. The English and Welsh versions of the CC/FS1f have been updated.

  3. Form CC/FS1f has been updated.

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

  5. Added translation

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