EAIG21200 | Notifying joint and several liability: what should a notifying letter contain

The notification letter should explain the legal provisions that create a person’s joint and several liability and demand payment by a specified date. It should state the name and address of the person who has been assessed, and include a copy of the assessment.

The letter should clearly explain the reason why the person is considered to have a joint and several liability - particularly if you consider them liable because they caused the irregularity that gives rise to the assessment. The letter should also advise the person with secondary liability of their rights to review and appeal.