EAIG21300 | Notifying joint and several liability: are there time limits

There are no time limits for notifying joint and several liability. However, as a matter of policy we would expect such notification to be sent within a reasonable time and when possible at the same time as the assessment itself.

This may not always be possible, for example when a person’s liability for the duty, or their address, is identified at a later date. In these circumstances notification within a reasonable time is acceptable.