Guidance

Compliance checks: tax avoidance schemes - follower notices - CC/FS25a

This factsheet is about follower notices and accelerated payments for users of tax avoidance schemes.

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Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 4 December 2014
Last updated 19 June 2017 + show all updates
  1. Factsheet updated under headings 'What to do if you disagree with the follower notice' and 'Penalties for not taking corrective action'.
  2. Compliance checks series factsheet updated under heading 'General information about surcharges and penalties for not paying the accelerated payment on time' to show criteria for reasonable excuse for not paying on time.
  3. A new version of the fact sheet has been published.
  4. Welsh language version added.
  5. New version of this factsheet published.
  6. A new version of this factsheet was published on 14 July 2015.
  7. First published.