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How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
What an employee needs to do when they resign from a job: how to give notice, notice period, payment arrangements, gardening leave, restrictive covenants
Use this notice in relation to derivative claims (a claim by a shareholder on behalf of the company in relation to a breach of duty) within claims involving a company.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Responding to suspected breaches of planning control.
Don’t include personal or financial information like your National Insurance number or credit card details.
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