Accelerated Payment Notice Representation Guidelines

HMRC has updated its guidelines that relate to the process of making representations against Accelerated Payment Notices (APNs).

Accelerated Payment Notices (APNs) are issued by HMRC to individuals when it has evidence to suggest that have used a tax avoidance scheme. The APN is a payment demand that the amount of unpaid tax is repaid in full within 90 days of the data the APN is issued. The guidance on APNs was first published in August 2014.

The scheme has been actively used by HMRC and it is believed that over 60,000 APNs have been issued recovering approximately £3bn in unpaid tax from those who have used tax avoidance schemes.

There is no right of appeal against an Accelerated Payment Notice. However, recently HMRC has updated guidelines relating to making a representation to HMRC against the issuing of the APN.

According to the updates, an individual can make representation to HMRC if it is believed that:

• HMRC has not met the conditions for issuing an APN.
• The amount of unpaid tax shown on the APN is incorrect.

Representations to HMRC must be made in writing within 90 days of the date that the APN was made. If the dispute relates to the amount HMRC believe is owed in tax, then an individual will need to inform HMRC what they believe is the correct amount and why, by providing all relevant information in support.

The update states that an individual cannot request that the payment demand is delayed, but if a representation is made to HMRC within the 90 day period, and the APN is not withdrawn, the deadline for making the repayment of tax may be extended.

If the deadline is extended the repayment of tax will be due 30 days after HMRC has made its decision following the representation.

Our team of tax disclosures professionals assist individuals in dealing with HMRC where they may be unpaid tax liabilities. It is important that you contact us directly, prior to speaking to HMRC, if you have been notified of HMRC’s intent to serve you with an Accelerated Payment Notice, or if you wish to make a voluntary tax disclosure of unpaid tax.

If you would like to discuss your circumstance in complete confidence, you can call us on 0113 387 5670, email us at enquiries@forthsonline.co.uk or fill out an Enquiry Form and we will contact you directly.