HMRC has published a new series of compliance checks factsheets covering joint and several liability notices that can be issued to individuals connected with companies (usually directors) where there is a risk of tax or penalties not being paid:
Joint and several liability – taxation of coronavirus support payments –CJAS/FS1: for directors and certain other individuals who have received joint and several liability notices relating to income tax charged on coronavirus support payments to which the recipient was not entitled (see FA 2020 Sch 13 para 2).
Joint and several liability – tax avoidance and evasion –JAS/FS1: for individuals connected with companies which have been involved in tax avoidance or evasion (see FA 2020 Sch 13 para 2).
Joint and several liability – repeated insolvency and non-payment –JAS/FS2: for individuals connected with companies which have become insolvent with amounts due to HMRC (FA 2020 Sch 13 para 3).
Joint and several liability – penalties charged for facilitating avoidance or evasion –JAS/FS3: for individuals connected with companies which have been charged penalties for facilitating tax avoidance or evasion (FA 2020 Sch 13 para 5).
HMRC has published a new series of compliance checks factsheets covering joint and several liability notices that can be issued to individuals connected with companies (usually directors) where there is a risk of tax or penalties not being paid:
Joint and several liability – taxation of coronavirus support payments –CJAS/FS1: for directors and certain other individuals who have received joint and several liability notices relating to income tax charged on coronavirus support payments to which the recipient was not entitled (see FA 2020 Sch 13 para 2).
Joint and several liability – tax avoidance and evasion –JAS/FS1: for individuals connected with companies which have been involved in tax avoidance or evasion (see FA 2020 Sch 13 para 2).
Joint and several liability – repeated insolvency and non-payment –JAS/FS2: for individuals connected with companies which have become insolvent with amounts due to HMRC (FA 2020 Sch 13 para 3).
Joint and several liability – penalties charged for facilitating avoidance or evasion –JAS/FS3: for individuals connected with companies which have been charged penalties for facilitating tax avoidance or evasion (FA 2020 Sch 13 para 5).
