JSL3050 - 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.