Guidance

Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43

This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.

From:
HM Revenue & Customs
Published
2 October 2018
Last updated
16 March 2023 — See all updates

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Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43

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

Updates to this page

Published 2 October 2018
Last updated 16 March 2023 + show all updates

  1. The factsheet has been updated with the sections, 'If you need help' and 'If you're unhappy with our service'.

  2. The factsheet compliance checks: penalties for enablers of defeated tax avoidances – CC/FS43 has been updated to reflect changes made to legislation by the Finance Act 2021.

  3. First published.

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