Guidance

Joint and several liability — tax avoidance and evasion — JAS/FS1

This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been involved in tax avoidance or evasion.

Documents

Joint and several liability — tax avoidance and evasion — JAS/FS1

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

Updates to this page

Published 17 November 2021

Sign up for emails or print this page