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Guidance

Joint and several liability — taxation of coronavirus support payments — CJAS/FS1

This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered schemes.

Updates to this page

From:
HM Revenue & Customs
Published:
17 November 2021
Last updated:
8 July 2026
Show all updates

  1. 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 for information about tribunals.

  2. First published.

Documents

Joint and several liability — taxation of coronavirus support payments

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Details

This factsheet provides details about:

  • what to do if you need extra support
  • joint and several liability
  • what a joint liability notice is
  • conditions for giving a joint liability notice
  • what happens if the company no longer exists
  • where to find more information about joint liability notices

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

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