Guidance

Compliance checks: tax avoidance schemes – partnership follower notices – CC/FS25b

This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.

From:
HM Revenue & Customs
Published
6 July 2016
Last updated
9 November 2022 — See all updates

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Tax avoidance schemes – partnership follower notices and accelerated partner payments

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

Published 6 July 2016
Last updated 9 November 2022 + show all updates

  1. Guidance about the HMRC privacy notice and what to do if you are unhappy with our service has been added.

  2. Updated English and Welsh versions of the factsheet have been published.

  3. This guidance has been updated to reflect changes under heading 'What to do if the partnership disagrees with the partnership follower notice'.

  4. Paragraph 'When we will not charge a penalty for not paying the accelerated partner payment on time' has been updated.

  5. Added translation

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