TFC55300 | Assessment and enforcement of recoverable top-up payments: joint liability to pay the assessed amount

Childcare Payments Act 2014, section 41(4)

Where more than one person is liable to repay the top-up, HMRC may assess any or all of them. Where more than one person is assessed for an amount of top-up, each person is jointly and severally liable to pay. Each person liable must have been notified of the assessment before they can be jointly and severally liable to pay.