Guidance
Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 2 October 2018Last updated 16 March 2023 + show all updates
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The factsheet has been updated with the sections, 'If you need help' and 'If you're unhappy with our service'.
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The factsheet compliance checks: penalties for enablers of defeated tax avoidances – CC/FS43 has been updated to reflect changes made to legislation by the Finance Act 2021.
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First published.