Guidance: Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3

You should read this factsheet if you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.

We’ll tell you if you’re jointly and severally liable by giving you a joint liability notice. There is more information about joint liability notices in the section ‘What a joint liability notice is.’

Where this factsheet refers to a ‘company’, it also means a ‘limited liability partnership’.

Where this factsheet refers to ‘directors’, it also means one of the following, a:

If your health or personal circumstances make it difficult for you to deal with us and you need extra support, please tell us what help you need. We’ll work with you to put in place any reasonable or supportive adjustments. You should contact the officer who wrote to you. You can also go to GOV.UK and search ‘get help from HMRC’.

You can also ask us to deal with someone else on your behalf. For example, a professional adviser, friend or relative. However, we may still need to talk or write to you directly about some things. If we need to write to you, we’ll send a copy to the person you’ve asked us to deal with. If we need to talk to you, they can be with you when we do.

Legislation introduced in the Finance Act 2020 aims to deliver fairness across the tax system by: