Guidance: Overview of joint and several liability notices for tax avoidance, tax evasion and repeated insolvency

How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.Read MoreGuidanceHM Revenue & Customs – Activity on GOV.UK