Introduction: Scope, purpose and ownership of the guidance
Our books of guidance are the main reference material for people in the Department. All HM Revenue and Customs’ (HMRC) formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.
The guidance is aimed at HMRC staff only,(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and all staff should be aware of Data Security issues and guidance.
This guidance explains what the Joint and Several Liability (JSL) measure is and when to use it. It also provides guidance on the governance procedure that is to be followed when deciding to apply the measure.
This guidance is owned by the VAT Fraud Team (JSL1300). Enquiries concerning anything within this guidance should be addressed to that team.