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Guidance: Compliance checks: tax avoidance schemes – partnership follower notices – CC/FS25b

Published 6 July 2016

Last updated 9 November 2022
+ show all updates

  1. 9 November 2022

    Guidance about the HMRC privacy notice and what to do if you are unhappy with our service has been added.

  2. 9 May 2018

    Updated English and Welsh versions of the factsheet have been published.

  3. 19 June 2017

    This guidance has been updated to reflect changes under heading ‘What to do if the partnership disagrees with the partnership follower notice’.

  4. 17 March 2017

    Paragraph ‘When we will not charge a penalty for not paying the accelerated partner payment on time’ has been updated.

  5. 6 July 2016

    Added translation

Published 6 July 2016

Last updated 9 November 2022
+ show all updates

  1. 9 November 2022

    Guidance about the HMRC privacy notice and what to do if you are unhappy with our service has been added.

  2. 9 May 2018

    Updated English and Welsh versions of the factsheet have been published.

  3. 19 June 2017

    This guidance has been updated to reflect changes under heading ‘What to do if the partnership disagrees with the partnership follower notice’.

  4. 17 March 2017

    Paragraph ‘When we will not charge a penalty for not paying the accelerated partner payment on time’ has been updated.

  5. 6 July 2016

    Added translation