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This guidance explains what liability orders are in child maintenance cases and how to pay them.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
These notices make directors and others responsible for paying the tax debts of companies they've been involved in.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Details of the definition of a creditor and rights to participate in insolvency proceedings
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Tax and reporting rules for employers providing employee liabilities and indemnity insurance
Organisational definitions of terms concerned with risk and risk-related matters.
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