Guidance

Joint and several liability — taxation of coronavirus support payments — CJAS/FS1

This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered schemes.

• From: HM Revenue & Customs
• Published: 17 November 2021

Documents

Joint and several liability — taxation of coronavirus support payments — CJAS/FS1

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Details

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

Published 17 November 2021