Guidance

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

Find out about follower notices and accelerated payments for users of tax avoidance schemes.

From:
HM Revenue & Customs
Published
4 December 2014
Last updated
29 September 2022 — See all updates

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Tax avoidance schemes — follower notices and accelerated payments

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

Published 4 December 2014
Last updated 29 September 2022 + show all updates

  1. Information about provisional counteraction notices has been removed due to changes in legislation.

  2. English and Welsh version of the factsheet have been updated to reflect changes to CC/FS25a form.

  3. Factsheet updated under headings 'What to do if you disagree with the follower notice' and 'Penalties for not taking corrective action'.

  4. 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.

  5. A new version of the fact sheet has been published.

  6. Welsh language version added.

  7. New version of this factsheet published.

  8. A new version of this factsheet was published on 14 July 2015.

  9. First published.

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