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.

Documents

Details

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

Published 4 December 2014
Last updated 9 May 2018 + show all updates
  1. English and Welsh version of the factsheet have been updated to reflect changes to CC/FS25a form.
  2. Factsheet updated under headings 'What to do if you disagree with the follower notice' and 'Penalties for not taking corrective action'.
  3. 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.
  4. A new version of the fact sheet has been published.
  5. Welsh language version added.
  6. New version of this factsheet published.
  7. A new version of this factsheet was published on 14 July 2015.
  8. First published.