Compliance checks: tax avoidance schemes – penalties for partnership follower notices CC/FS30b

This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action hasn’t been taken on time.



The purpose of this factsheet is to tell you about the penalties we’ll charge if corrective action is not taken on time by the representative partner.

Published 6 March 2017
Last updated 25 April 2018 + show all updates
  1. Amendment to the first paragraph of The Human Rights Act and partnership follower notice penalties section to make it easier to understand.
  2. Added translation