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Guidance

Compliance checks: information notices — enablers of defeated tax avoidance — CC/FS44

Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.

Updates to this page

From:
HM Revenue & Customs
Published:
4 March 2021
Last updated:
23 June 2023
Show all updates

  1. The ‘What to do if you disagree with an information notice’ section has been updated because our appeals process has changed.

  2. Converted to HTML format.

  3. The CC/FS44 factsheet has been updated following amendments to the enablers legislation.

  4. First published.

Documents

Compliance checks: information notices — enablers of defeated tax avoidance

Ref: CC/FS44

HTML

Details

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

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