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.
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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
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The 鈥榃hat to do if you disagree with an information notice鈥� section has been updated because our appeals process has changed.
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Converted to HTML format.
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The CC/FS44 factsheet has been updated following amendments to the enablers legislation.
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First published.