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Guidance

Compliance checks: tax avoidance schemes — penalties for partnership follower notices CC/FS30b

This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.

Updates to this page

From:
HM Revenue & Customs
Published:
6 March 2017
Last updated:
11 July 2023
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  1. Changes made to update the maximum penalty amount.

  2. We've made changes to the table under ‘Stage 2’ and to the first and last sentences in ‘Follower notices that relate to an appeal’.

  3. Amendment to the first paragraph of The Human Rights Act and partnership follower notice penalties section to make it easier to understand.

  4. Added translation

Documents

Tax avoidance schemes — penalties for partnership follower notices

Ref: C/FS30b

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The purpose of this factsheet is to tell you about the penalties we’ll charge if corrective action is not taken on time by the representative partner.

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