CC/FS14 is the HMRC factsheet “Compliance checks: managing serious defaulters”. It explains the Managing Serious Defaulters programme, under which HMRC closely monitors the tax affairs of people it finds deliberately non compliant for a minimum period of between 1 and 5 years. HMRC usually sends it when it thinks a penalty for deliberate behaviour might be due.
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What is the CC/FS14 factsheet?
CC/FS14 is one of HMRC’s compliance check factsheets on GOV.UK, listed under the heading “Tax defaulters” next to CC/FS13 on publishing details of deliberate defaulters. It was first published on 10 October 2014 and the current version is dated 17 December 2021. It has not been withdrawn. The factsheet itself is headed “Managing serious defaulters”.
It describes the Managing Serious Defaulters programme, often shortened to MSD: who HMRC treats as deliberately non compliant, what you must do while you are in the programme, how HMRC will watch your affairs, and what happens if you keep getting things wrong. For how this factsheet fits with the others HMRC sends during a check, see our guide to HMRC compliance check factsheets. Our separate page on HMRC managing serious defaulters looks at the programme more broadly.
Why has HMRC sent me CC/FS14?
HMRC’s Compliance Handbook tells officers to issue CC/FS14 when they think a penalty for deliberate behaviour, or a civil evasion penalty, might be payable, at the same time as they ask you for evidence about your behaviour. Its MSD guidance says officers should consider the programme during the check, not leave it to the end, and should send CC/FS14 once they have decided the behaviour was deliberate.
So the factsheet is a warning of what may follow, not proof that you are already in the programme. HMRC’s manual says a dedicated team, the Serious Defaulters Management Unit, makes the final decision on whether to include a person. If you think the officer is wrong to treat your behaviour as deliberate, raise it now. Our guide to challenging a deliberate behaviour finding explains how.
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Who does HMRC treat as a serious defaulter?
The factsheet says HMRC may treat you as deliberately non compliant if, for example:
- HMRC charges you a penalty because of your deliberate behaviour
- during a Civil Investigation of Fraud, HMRC identifies you as presenting a continuing high risk
- you are successfully prosecuted for a tax matter by the Director of Revenue and Customs Prosecutions or another prosecuting authority
- HMRC charges you a Civil Evasion penalty for dishonesty
- you are required to give, and have given, security to HMRC as a guarantee against future default
- an insolvency practitioner has successfully recovered money or assets on HMRC’s behalf
- you are required to pay, or have paid, a financial security
What counts as deliberate is explained on our page on the meaning of a deliberate inaccuracy.
What will I have to do while I am in the programme?
The factsheet lists five requirements:
- fill in a full tax return, not a short one
- give detailed breakdowns of your business expenses and fill in the balance sheet entries
- make sure all your tax returns are accurate and submitted on time
- make all payments to HMRC on time
- make any registrations on time
HMRC says it carries out regular reviews to check you are doing these things. Its internal guidance adds that people in the programme cannot use three line accounts, and that some may have to send more detailed accounts with their Self Assessment return for up to five years.
| Point | What CC/FS14 says |
|---|---|
| Who it is for | People HMRC finds deliberately non compliant |
| Monitoring period | A minimum of between 1 and 5 years, depending on circumstances |
| Returns | Full return, detailed expenses, balance sheet entries completed |
| Deadlines | Returns, payments and registrations all on time |
| Monitoring methods | Closer review of returns, announced or unannounced visits, rigorous compliance checks |
| End of monitoring | HMRC tells you in writing |
| Continued wrongdoing | Additional penalties or criminal proceedings |
How will HMRC monitor me?
The factsheet says HMRC will review your returns more closely and check that you have corrected earlier mistakes. Monitoring may include announced or unannounced inspection visits to check your business records or assets for the current accounting period, and a rigorous compliance check into all or any part of your tax affairs. The approach varies depending on whether you run a business.
The monitoring can reach beyond the tax that caused the problem. HMRC’s manual says that when a person enters the programme it may review all relevant taxes and duties, and may monitor any entity the defaulter controls, such as their company, or anyone who controls a defaulting company, such as its director.
How long does monitoring last?
The factsheet says your tax affairs are monitored for a minimum period of between 1 and 5 years, depending on your circumstances. HMRC’s internal manual, which it says is under review, describes monitoring as normally lasting between two and five years. Either way, the aim is to make sure your affairs are up to date and that you take reasonable care in future. When HMRC is satisfied it no longer needs to closely monitor you, it will tell you in writing. Before releasing someone, HMRC’s manual says it may carry out a compliance check or other intervention.
Illustration only. Dan runs a café and HMRC finds he deliberately left some cash takings out of his accounts. During the check the officer sends him CC/FS14, and later charges a deliberate inaccuracy penalty. Dan is placed in the programme. For the next few years he files a full return with a detailed breakdown of expenses and a completed balance sheet, and pays and files everything on time. HMRC makes one unannounced visit to check his till records for the current year and finds them in order. After monitoring, HMRC writes to tell him close monitoring has ended.
What if I keep getting things wrong?
The factsheet says that if HMRC finds you have continued to deliberately or dishonestly get your tax affairs wrong, or are avoiding paying what you owe, it may charge additional penalties or take criminal proceedings against you. Separately, people with deliberate penalties may also have their details published under the rules in CC/FS13, covered in our guide to publishing deliberate tax defaulters.
Can an accountant deal with HMRC for me?
Yes. The factsheet says you can ask someone else, such as a professional adviser, friend or relative, to deal with HMRC on your behalf. HMRC may still write to or speak to you directly, and will copy letters to your representative, who can join your conversations with HMRC if you prefer. An accountant can also help you put the record keeping in place that the programme demands. HMRC can check a return or payroll, and the accountant’s fees for dealing with a check can be insured through tax investigation insurance.
The factsheet does not set out a right of appeal against being monitored. It says that if you are unhappy with HMRC’s service, you should raise it with the person or office you have been dealing with, who will tell you how to make a formal complaint. If health or personal circumstances make it hard to deal with HMRC, tell the officer so HMRC can help where it can.
Frequently asked questions
Does receiving CC/FS14 mean I am a serious defaulter?
Not on its own. HMRC sends it when it thinks a deliberate or civil evasion penalty might be payable. Its manual says the Serious Defaulters Management Unit makes the final decision on whether someone enters the programme.
Can I file a short tax return while I am monitored?
No. CC/FS14 says you must fill in a full tax return, not a short one, and give detailed breakdowns of business expenses.
Will HMRC tell me when monitoring stops?
Yes. The factsheet says HMRC will tell you in writing once it is satisfied it no longer needs to closely monitor your tax affairs.
Has CC/FS14 been withdrawn or replaced?
No. It is still listed in HMRC’s compliance checks factsheets collection on GOV.UK under tax defaulters, in the version dated 17 December 2021.
If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.
Sources
- GOV.UK: Hm revenue and customs compliance checks factsheets
- GOV.UK: Compliance checks managing serious defaulters ccfs14
- GOV.UK: manual page CH202050
- GOV.UK: manual page CH480200
- GOV.UK: manual page CH480150
- GOV.UK: Managing serious defaulters ccfs14
- GOV.UK: manual page CH480600
- GOV.UK: manual page CH480950
- GOV.UK: Compliance checks penalties for failure to notify ccfs11
- GOV.UK: manual page CH480850
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 November 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.