HMRC Accelerated Payment Notices

An accelerated payment notice (APN) is a request from HMRC that requires you to pay an amount on account of National Insurance Contributions (NICs) or Tax. APNs are issued to individuals who pay tax. These individuals are usually involved in tax avoidance schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) rules, or counter-acted under the General Anti Abuse Rule (GAAR).

Accelerated payment notices (APNs) can also be issued to individuals who have received a Follower Notice. This is to ensure that tax or NIC that is disputed will rest with the Exchequer in an avoidance case, so removing the benefit a taxpayer currently has over the majority of taxpayers who pay their tax and NICs up front.

Letters are usually sent out by HMRC in advance of the accelerated payment notice being issued, this provides the individual with advance notice and relevant information about APNs.

Here are five things you need to know if you have received an APN:

Deal with it, Don’t ignore it

Failure to pay an APN by the due date could lead to late payment penalties or surcharges becoming due and potential enforcement action being taken to recover the tax or NICs. So, make sure that you act and pay the APN promptly.

You must pay it

Unless you make representations, you must pay the APN within 90 days of the issue date. This can be settled in one payment or more, so long as it is settled within the 90 days.

Cant Pay it?

If you think you cannot pay it or will have issues paying it, you must either contact HMRC or take independent advice immediately.

You could receive multiple APNs

If you are in multiple avoidance scheme, you may receive more than one APN. Unfortunately, these will not all arrive at once and will come over a period of time as HMRC deal with each particular scheme.

Appeal rights

Everyone who receives an APN has a right to representation and appeal against any underlying tax or NICs.

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