HMRC have just issued some guidance for taxpayers who receive a follower notice or accelerated payment notice.

Follower notice

  • A follower notice might be issued if you use a tax avoidance scheme with the same or similar arrangements to one that HMRC has successfully challenged in court.
  • The notice asks you to settle your tax affairs.
  • Failure to do so may result in a penalty.
  • Can be issued in addition to an accelerated payment notice.

Accelerated payment notice (APN)

  • An Accelerated payment notice (APN) might be issued if there is an enquiry, dispute or appeal relating to your tax affairs, and you have
  • The APN asks you to pay the amount of tax that is in dispute.
  • HMRC then hold the money until the matter is resolved.
  • Failure to pay may result in a penalty.
  • If you are a member of a partnership you’ll receive a partner payment notice (PPN) instead of an APN.

What to do if you receive a notice

  • The notice will tell you what you need to do.
  • It will also tell you
    • Why it has been sent.
    • What to do if you disagree.
    • What the relevant deadlines are.
    • What penalties might result if you don’t pay.
  • If HMRC do charge a penalty you will receive a notice of penalty assessment.
  • You can appeal against any penalties you receive, see How to appeal a tax penalty.


Accelerated Payments & Follower Notices

How to appeal a tax penalty