Guidance

Compliance checks: tax avoidance schemes — penalties for follower notices — CC/FS30a

Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.

Documents

Details

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

Updates to this page

Published 26 May 2016
Last updated 25 July 2023 + show all updates
  1. The maximum penalty amount has been updated.

  2. A new version of the factsheet has been added with updates to the Stage 2 table, and the first and last sentences of ‘Follower notices that relate to an appeal’.

  3. The Human Rights Act section in the factsheet has been updated.

  4. A new version of the factsheet has been published.

  5. Added translation

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