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.

Documents

Details

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.

Sign up for emails or print this page