Accelerated Payment Notice / QUICK LINKS

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The Accelerated Payment Notice (APN) is a piece of legislation that was introduced to target taxpayers who have used legal tax avoidance schemes to shelter money.

A large number of business and Individuals in the United Kingdom who benefitted from tax gains via the Disclosure of Tax Avoidance Schemes (DOTAS) are now receiving Accelerated Payment Notices (APNs) which usually demand payment within a 90-day period.

These demands offer no right of appeal and will cause a lot of companies in receipt of these notices to become insolvent as they struggle to meet the tax liability.

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The accelerated payment provisions give HMRC the power to demand upfront payment of any disputed tax associated with avoidance schemes by issuing an APN. Previously, HMRC had to win a tribunal case before it could demand disputed tax.

The provisions currently apply to:

  • Income tax
  • Capital gains tax
  • Corporation tax
  • Inheritance tax
  • Stamp duty land tax (SDLT)
  • Annual tax on enveloped dwellings (ATED)

If you have been served with an APN payment notice and are concerned that you may not have the money that is being demanded, fear you may have to declare yourself bankrupt, re-structure your businesses or go insolvent, speak to our highly-skilled team.

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