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
  Show all updates

  1. 25 July 2023

     The maximum penalty amount has been updated.

  2. 28 May 2020

     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. 1 May 2018

     The Human Rights Act section in the factsheet has been updated.

  4. 28 October 2016

     A new version of the factsheet has been published.

  5. 26 May 2016

     Added translation

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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.