Joint and several liability notices for COVID-19 support payment

Published on: 10 November 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance setting out how HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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