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Follower Notices and penalties This consultation has concluded Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use. Detail of outcome This document summarises responses to the consultation on proposed changes to penalties that may be charged to people receiving Follower Notices as a result of using avoidance schemes. Legislation will be included in Finance Bill 2021. Original consultation

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