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When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
How to apply for a several order or a regulating order.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
What secondary and joint and several liability is, and when you may be liable for unpaid Plastic Packaging Tax.
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