HMRC have updated their guidance on APNs “to align with new legislation”.
The guidance lists “ten things about accelerated payment notices”, as follows:
- You must pay within 90 days
- Failing to pay
- Problems paying
- You may not get all your accelerated payment notice at once
- You can receive more than one accelerated payment notice
- Paying the accelerated payment notice is not settling your tax affairs
- Appeal rights
- You can object to an accelerated payment notice under specific circumstances
- The amount due on an accelerated payment notice may be different to a settlement opportunity calculation
- You can still settle your affairs after you’ve received an accelerated payment notice
More guidance is then given on each of the above topics.
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
