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HMRC internal manual

VAT Joint and Several Liability

Application of the JSL measure: Introduction

Notice 726 Joint and several liability for unpaid VAT should be read in conjunction with this guidance.

This measure is a powerful provision and must be used appropriately and with care and must not be applied until it is established that:

  1. the case is suitable (JSL3100); and
  2. the factors set out in JSL4000 have been met.

Only once the above have been established should you begin to prepare a case (JSL5000) for applying the JSL measure.