APNs

As a result of recent changes in law, HMRC has never had as many tools at its disposal to tackle what it perceives as aggressive tax avoidance. The introduction of Follower Notices and Accelerated Payment Notices (APNs) in 2014 to tackle and seek to make tax avoidance schemes less attractive has resulted in over £3 billion being collected from taxpayers already.

This is before a court has even decided whether or not a particular tax avoidance scheme achieves its objective or not. The wide-reaching implications of APNs has meant that it is not always the ultra-wealthy who have been caught up in these changes.

An accelerated payment notice (APN) is a requirement to pay an amount on account of tax or National Insurance Contributions (NICs). HM Revenue and Customs (HMRC) issues accelerated payment notices (APNs) to taxpayers involved in avoidance schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) rules, or counter-acted under the General Anti Abuse Rule (GAAR).

How we help

Our panel of law firms have wealth of experience in this area that allows us to help clients reach the best possible outcome, in what are often extremely difficult circumstances. They often talk to clients who are keen to settle with HMRC but no longer have the funds available to do so. They can talk you through your options and discuss the possibility of negotiating a time to pay arrangement so the debt can be paid over an agreed period of time or challenging the notice if you feel it was issued incorrectly.

Contact us now so we can review your case and give you an honest and pragmatic assessment, and advice on how to put a difficult tax dispute behind you.