HomeFWJ TakeawayTax disputesDisguised remuneration and APNsAccelerated payment notices

An accelerated payment notice is a notice by HMRC to the taxpayer.

It is served during negotiations as to a person’s tax liability arising as a result of the use of a tax avoidance scheme. It demands that person remits the disputed income tax and National Insurance in the amount attributable to the net benefit they (HMRC) consider the tax payer received.

Accelerated payment notices cannot be appealed, but this has led to a considerable increase in the number of applications for a judicial review on numerous grounds including procedural impropriety and unreasonable behaviour by HMRC.

  • one of the largest problems arising in the implementation of the Accelerated Payment Notice process is that the notice may address tax arrangements going back a considerable period of time, leaving taxpayers facing potential insolvency on the basis of such a notice;
  • whilst an Accelerated Payment Notice is an out of court procedure, and accordingly there are no formal routes to appeal, early warning of the intended payment to be sought will be made by HMRC and there will be an opportunity for representations to be provided in a similar fashion to the approach taken by HMRC in respect of Personal Liability Notices.

There are a number of legal cases which impact on the legitimacy of an Accelerated Payment Notice, including concerns as to the form and content and whether actual payment can be injuncted whilst such reviews are ongoing.

At Francis Wilks & Jones we have considerable experience of negotiations with HMRC, including Accelerated Payment Notices, Personal Liability Notices, VAT security or any other claim – including appeals to tax tribunals or insolvency claims by liquidators and defending director disqualification claims. Let us help you today.

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