Guidance

Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3

This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.

• From: HM Revenue & Customs
• Published: 17 November 2021
• Last updated: 16 July 2026
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  1. 16 July 2026

     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. 17 November 2021

     First published.

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Joint and several liability: penalties charged for facilitating avoidance or evasion — JAS/FS3

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