Accelerated Payment Notices
An Accelerated Payment Notice is a notice by HMRC to the taxpayer (during negotiations as to their tax liability arising as a result of the use of a Tax Avoidance Scheme) to remit 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.
Please see our webpage here which provides more information on Accelerated Payment Notices.
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.
Please call any member of our Tax Disputes team for your consultation now on 020 7841 0390. Alternatively email us with your enquiry at firstname.lastname@example.org and we will call you back at a time convenient to you.