Guidance

Compliance checks: information notices 鈥� enablers of defeated tax avoidance 鈥� CC/FS44

Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.

From:
HM Revenue & Customs
Published
4 March 2021
Last updated
23 June 2023 鈥� See all updates

Documents

Compliance checks: information notices 鈥� enablers of defeated tax avoidance

Ref: CC/FS44

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Details

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

Updates to this page

Published 4 March 2021
Last updated 23 June 2023 show all updates

  1. The 鈥榃hat to do if you disagree with an information notice鈥� section has been updated because our appeals process has changed.

  2. Converted to HTML format.

  3. The CC/FS44 factsheet has been updated following amendments to the enablers legislation.

  4. First published.

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