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
  Show all updates

  1. 9 November 2022

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

  2. 9 May 2018

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

  3. 19 June 2017

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

  4. 17 March 2017

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

  5. 6 July 2016

     Added translation

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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.