CC/FS1b, titled “General information about checks by Campaigns and Projects”, is the HMRC factsheet sent when a compliance check is run by the part of HMRC that its manuals call Compliance Centres. It explains how the check works, how cooperating can reduce a penalty, how the check ends and your rights if you disagree. The factsheet needs no reply itself, but the letter that came with it does.
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What is the CC/FS1b factsheet?
CC/FS1b sits in HMRC’s compliance checks factsheets collection on GOV.UK. HMRC’s summary says it “gives information about checks by Campaigns and Projects”. It was first published on 31 August 2012 and its page shows a last update of 25 February 2022. The change history records that on 18 January 2017 the title changed from “General information about checks by compliance centres”, and on 6 May 2019 HMRC updated its wording on the 10 percentage point penalty restriction following a tribunal case.
The page does not say it has been withdrawn or replaced. Our overview of HMRC compliance check factsheets explains how the series fits together.
Why have I been sent CC/FS1b rather than CC/FS1a?
The general factsheet you receive depends on which HMRC team is running the check. HMRC’s Enquiry Manual tells officers to issue the relevant general information factsheet, normally with the opening letter: CC/FS1b for Compliance Centre checks, CC/FS1a where the officer does not work in a Compliance Centre or deal with large businesses, and CC/FS1c for large business checks. HMRC’s internal manuals still use the older “Compliance Centres” name for CC/FS1b, while the public factsheet now uses “Campaigns and Projects”.
The factsheet itself does not define Campaigns and Projects or explain why you were chosen. HMRC’s large business manual describes a risk campaign as work HMRC may do where it has found a risk in one or more customers and needs to check whether that risk is more widespread, and a project as a way of managing its dealings with a range of customers consistently. On its own, receiving CC/FS1b tells you which team has your case, not that HMRC has found an error. If you were sent the other general factsheet, see our page on the CC/FS1a factsheet.
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Which taxes does CC/FS1b cover?
The taxes and duties CC/FS1b lists include Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Tax, PAYE, VAT, the Construction Industry Scheme, Stamp Duty Land Tax (for returns for tax years starting from April 2018), Stamp Duty Reserve Tax, Annual Tax on Enveloped Dwellings, Insurance Premium Tax, Machine Games Duty, Landfill Tax, Aggregates Levy, Climate Change Levy, Soft Drinks Industry Levy (from 6 April 2018), Petroleum Revenue Tax, Bank Payroll Tax and National Insurance contributions classes 1, 1A and 4.
| Key fact | CC/FS1b |
|---|---|
| Exact title | General information about checks by Campaigns and Projects: CC/FS1b |
| First published | 31 August 2012 |
| Last updated (as shown) | 25 February 2022 |
| Earlier title | General information about checks by compliance centres (changed 18 January 2017) |
| When issued | Normally with the opening letter of a Compliance Centre check |
| Time limit it mentions | Usually 30 days to act if you disagree with an appealable decision |
| Penalty point | Disclosure after 3 years or more usually limits the reduction to 10 percentage points above the minimum |
What does CC/FS1b say happens during the check?
The factsheet says the check is to confirm you are paying the right tax at the right time and getting the right allowances and reliefs. Some checks are done by phone, and you can ask for written correspondence instead. HMRC will explain what it needs: information or documents, a meeting, which you can choose whether to attend, or a visit to your business premises. It will try to agree a convenient date for a visit, and if that is not possible it may use its legal powers. You cannot ignore an information or inspection notice; the safeguards are set out in factsheets CC/FS2 and CC/FS4, and our page on the CC/FS2 factsheet covers information notices. HMRC will only ask to visit your home if you run your business from there.
You should keep filing returns and making payments that fall due. The factsheet also says HMRC may observe, monitor, record and keep publicly available internet material, including news, websites, Companies House and HM Land Registry records, blogs and social media profiles without privacy settings.
How does cooperating reduce a penalty under CC/FS1b?
HMRC measures the “quality of disclosure”, which the factsheet says is sometimes called “telling, helping and giving”: how much you tell HMRC, how much help you give and how much access you provide to information. Refusing a requested visit or not providing all requested documents will affect that assessment.
For the maximum reduction, if you know or suspect something is wrong you must tell HMRC everything promptly and work with it to calculate the correct tax. If you did not know, you must have given all the help needed up to the point the error was found, then disclose everything immediately. Where it has taken 3 years or more to disclose, the factsheet says the maximum reduction for quality of disclosure is usually limited to 10 percentage points above the minimum of the penalty range. Our guide to HMRC penalties for tax return errors explains the ranges.
Illustration only. A small limited company receives an opening letter about its PAYE, together with CC/FS1b. The director asks the company’s accountant to reply. The accountant finds that a benefit in kind was left off the payroll records, tells the officer straight away and supplies the figures. Prompt disclosure and full help put the company in line for the reductions the factsheet describes.
What must I do, and can someone act for me?
CC/FS1b sets no deadline itself; follow the dates in the opening letter. If you need more time, tell HMRC; the factsheet says extra time may be agreed for a good reason such as serious illness or a bereavement. If your health or personal circumstances make it hard to deal with HMRC, tell the officer.
You can ask HMRC to deal with a representative. For a professional adviser, ask them for an authorisation form; for a friend or relative, write to HMRC naming them and saying what they may deal with. HMRC will only share details for the taxes you have authorised and may still write to you directly, copying your representative. An accountant or tax adviser can handle the whole check for you, and if you change adviser part way through see changing accountant during an HMRC enquiry. HMRC can check a return or payroll, and the accountant’s fees for dealing with it can be insured through tax investigation insurance.
How does a Campaigns and Projects check end?
If something is wrong, HMRC will explain it, work with you to correct it and advise how to stop it happening again. You may be asked to sign a certificate confirming you have disclosed all relevant facts. HMRC will explain how to pay what you owe, including interest and penalties, and money owed to you will normally be refunded or credited, sometimes with interest. If you cannot pay, tell the officer straight away.
The check finishes with one or more decision notices, such as an assessment or amendment, a penalty notice or a letter setting out the final position, or with a contract settlement. The factsheet describes a contract settlement as a legally binding agreement in which you offer to pay everything owed and HMRC agrees not to use its formal recovery powers; both sides must agree and it cannot be used for VAT or VAT penalties. See contract settlements with HMRC. Deliberate wrongdoing can lead to a criminal investigation, closer monitoring under CC/FS14 and publication of details under CC/FS13, though not if you received the maximum penalty reduction.
What are my rights if I disagree?
For appealable decisions, the factsheet says you usually have 30 days to choose one of three options: send new information to the officer, have the case reviewed by an HMRC officer not involved, or appeal to an independent tribunal. Alternative dispute resolution, using a specialist officer as a neutral facilitator, is available for some tax areas (CC/FS21). If you think the check should stop, explain why to HMRC first; if it disagrees, you can ask the tribunal to decide. See HMRC statutory review and the tax tribunal.
The factsheet confirms your right to be represented and your duty to take reasonable care, even where an adviser prepares your returns. HMRC will tell you if it is considering penalties, with your rights set out in CC/FS9. The HMRC Charter explains what you can expect from HMRC and what it expects from you. Common mistakes: ignoring the opening letter, stopping returns during the check, refusing reasonable requests and delaying disclosure of a known error.
Frequently asked questions
Is a Campaigns and Projects check less serious than other checks?
The factsheet does not say so. It sets out the same powers, penalty rules and rights as other general factsheets, including information notices, inspections and possible criminal investigation for deliberate wrongdoing.
Do I need to tell anyone else if the check changes my income?
Yes. The factsheet says to tell any organisation paying you benefits, fees, grants or tax credits based on your income, with tax credit changes going to the Tax Credit Office.
How do I complain about how the check is handled?
The factsheet says to contact the person or office you have been dealing with first. That is separate from disagreeing with a tax decision, which goes through the review and appeal routes.
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: General information about checks by compliance centres ccfs1b
- GOV.UK: Em1604a
- GOV.UK: manual page CH206100
- GOV.UK: manual page TCRM2452
- GOV.UK: General information about checks by campaigns and projects
- GOV.UK: Hmrc charter
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.