Guidance

Joint and several liability — repeated insolvency and non-payment — JAS/FS2

This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.

• From: HM Revenue & Customs
• Published: 17 November 2021

Documents

Joint and several liability — repeated insolvency and non-payment — JAS/FS2

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Details

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

Published 17 November 2021