We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
Your insurance must cover you for at least £5 million - check authorised insurers and how you can be fined
Authorised examiner's liability for loss or damage that occurs as a result of testing.
How ship owners, brokers and operators can apply to MCA for passenger, bunker, tanker and wreck removal compulsory liability insurance certificates
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
This guidance explains what liability orders are in child maintenance cases and how to pay them.
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.
What happens if you underpay import or export duties and who is responsible for the debt.
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 who have been involved with companies which have become insolvent and have a tax liability with HMRC.
Continue to pay National Insurance contributions in the UK if the country you’ll be working in has a reciprocal agreement with the UK. To do this use form CA9107.
Tax and reporting rules for employers providing employee liabilities and indemnity insurance
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.
Guidance on the process for the scrutiny and approval of contingent liabilities.
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.
This guidance outlines the method of splitting costs in situations where the costs of remediation are greater than the total amount which can be passed onto to qualifying and non-qualifying leaseholders.
Explains your responsibilities, including choosing a name, having a registered address, appointing designated members and registering with Companies House.
Tenants or landlords can request a decision on whether a service charge is payable and the amount due.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
The Civil Liability Bill was introduced into the House of Lords on 20 March 2018 and entered the House of Commons on 28 June 2018. It received Royal Assent on 20 December 2018.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.