Change of https://www.gov.uk/government/publications/joint-and-several-liability-penalties-charged-for-facilitating-avoidance-or-evasion-jasfs3

Change description : 2026-07-16 23:59:00: The ‘If you need support’ section has been updated to include an example of when you may need extra support. The ‘More information about appeals and reviews’ section has been updated. This includes a change to the phone number to call for information about tribunals. [Guidance and regulation]

Showing diff : ..2026-07-16 22:59:15.725908867 +00:00

Guidance

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

This factsheet gives information about whether 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.

From:
HM Revenue & Customs
Published:
17 November 2021
Last updated:
16 July 2026 — See all updates

Documents

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

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Details

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 17 November 2021
Last updated 16 July 2026 — Show all updates

  1. The ‘If you need support’ section has been updated to include an example of when you may need extra support. The ‘More information about appeals and reviews’ section has been updated. This includes a change to the phone number to call for information about tribunals.

  2. First published.

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Update history

2026-07-16 23:59
The ‘If you need support’ section has been updated to include an example of when you may need extra support. The ‘More information about appeals and reviews’ section has been updated. This includes a change to the phone number to call for information about tribunals.