Guidance
Joint and several liability 鈥� taxation of coronavirus support payments 鈥� 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.
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Details
This factsheet provides details about:
- what to do if you need extra support
- joint and several liability
- what a joint liability notice is
- conditions for giving a joint liability notice
- what happens if the company no longer exists
- where to find more information about joint liability notices
Factsheets are for guidance only and reflect HMRC鈥檚 position at the time of writing.
Updates to this page
Published 17 November 2021
Last updated 8 July 2026
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The 鈥業f you need support鈥� section has been updated to include an example of when you may need extra support. The 鈥楳ore information about appeals and reviews鈥� section has been updated. This includes a change to the phone number for information about tribunals.
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First published.