Compliance checks: serial tax avoidance - warning notices CC/FS38

This factsheet is about the serial tax avoidance legislation and warning notices given under that legislation.

This publication was withdrawn on

HM Revenue and Customs have withdrawn factsheet CC/FS38. It will be replaced by different factsheets in due course.



The purpose of this factsheet is to let you know that HM Revenue and Customs may give you a warning notice if we’ve defeated a tax avoidance scheme that you’ve used, or that has been used by a:

  • partnership that you’re a member of
  • company within your group of companies
  • person who is an associate of yours
Published 27 October 2016
Last updated 20 March 2017 + show all updates
  1. Section 'If we’ve charged you a penalty and you think you have a reasonable excuse' has been updated.
  2. First published.