Guidance

Joint and several liability — taxation of coronavirus support payments — CJAS/FS1

This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered schemes.

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

Documents

Joint and several liability — taxation of coronavirus support payments — CJAS/FS1

ODT, 33.3 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

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.

Published 17 November 2021