Guidance

Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43

This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.

• From: HM Revenue & Customs
• Published: 2 October 2018
• Last updated: 16 March 2023
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  1. 16 March 2023

     The factsheet has been updated with the sections, 'If you need help' and 'If you're unhappy with our service'.

  2. 20 July 2021

     The factsheet compliance checks: penalties for enablers of defeated tax avoidances – CC/FS43 has been updated to reflect changes made to legislation by the Finance Act 2021.

  3. 2 October 2018

     First published.

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Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43

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