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.

From:
HM Revenue & Customs
Published
26 May 2016
Last updated
25 July 2023 — See all updates

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Tax avoidance schemes — penalties for follower notices

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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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