Factsheets
When to use
Use this pattern when creating or amending factsheets.
How to design tax avoidance and compliance factsheets using this pattern
Document type
Publication: guidance (with an HTML attachment)
Publication
Title
The title should be ‘Compliance checks: xxx [description] — CC/FSxx [factsheet number]’.
For example, ‘Compliance checks: electronic sales suppression — CC/FS68’.
Summary
Begin with ‘This factsheet xxx.’. Then read the document and summarise the factsheet’s content.
For example, ‘This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).’.
Body
Read the document and summarise the factsheet’s content to create the body text.
It will also normally include, ‘Factsheets are for guidance only and reflect HMRC’s position at the time of writing.’.
HTML attachment
Title
Use the description that you’ve used in the title of the stub page. The titles can be similar but cannot be exactly the same.
[Description] — CC/FSxx [factsheet number]
For example, ‘Electronic sales suppression — CC/FS68’.
Body
Enter the contents of the factsheet.
Do not include numbers in section headings.
For a live example check compliance checks: electronic sales suppression — CC/FS68.
Collection page
Add the URL of any new page to the HMRC compliance checks factsheets document collection. Do not create a public change note.
How to design other factsheets using this pattern
Document type
Publication: guidance (with an ODT, or PDF plus ODT attachment)
Publication
Title
[Description]
For example, 'Tax credits: leaving the UK'.
Summary
Read the document and summarise the factsheet’s content.
For example, ‘Use factsheet WTC/FS6 to find out what you need to do if you leave the UK, and how it affects your tax credits.’.
HTML attachment
Title
Use the description that you’ve used in the title of the stub page, and add the reference number at the end. The titles can be similar but cannot be exactly the same.
[Description] — xx/FSxx [factsheet reference number]
For example, ‘Tax credits: leaving the UK — WTC/FS6’.
Body
Include a description to tell the user what information the factsheet will tell them.
You can also include, ‘Factsheets are for guidance only and reflect HMRC’s position at the time of writing.’
For example:
This factsheet explains what to do if:
* xxx
Factsheets are for guidance only and reflect the HMRC position at the time of writing.
Do not include numbers in section headings.
For a live example check tax credits: leaving the UK.
Collection page
Add the URL of any new page to the HMRC leaflets, factsheets and booklets document collection. Do not create a public change note.