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.

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

Published 6 July 2016
Last updated 19 June 2017 + full page history
  1. This guidance has been updated to reflect changes under heading 'What to do if the partnership disagrees with the partnership follower notice'.
  2. Paragraph 'When we will not charge a penalty for not paying the accelerated partner payment on time' has been updated.
  3. Added translation