Guidance
Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 17 November 2021
Last updated 16 July 2026
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The ‘If you need support’ section has been updated to include an example of when you may need extra support. The ‘More information about appeals and reviews’ section has been updated. This includes a change to the phone number to call for information about tribunals.
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First published.