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Guidance

Joint and several liability — repeated insolvency and non-payment — JAS/FS2

This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.

Updates to this page

From:
HM Revenue & Customs
Published:
17 November 2021
Last updated:
9 July 2026
Show all updates

  1. The ‘If you need support’ section has been updated to include an example of when you may need extra support. The ‘More information about appeals and reviews’ section has been updated. This includes a change to the phone number to call for information about tribunals.

  2. First published.

Documents

Joint and several liability – repeated insolvency and non-payment

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Details

This factsheet gives details about:

  • what to do if you need extra support
  • joint and several liability
  • what a joint liability notice is
  • conditions for giving a joint liability notice
  • what happens if the company no longer exists
  • where to find more information about joint liability notices

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

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