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Accelerated payments and follower notices

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According to new research and analysis from HMRC on agents’ experiences of handling accelerated payment notice (APN) and follower notice (FN) investigations on behalf of their clients:

  • APNs and FNs need to be as clear and concise as possible to ensure the individual understands the details;
  • HMRC communication with taxpayers should use neutral language, avoiding negative or accusatory wording which could create undue stress for clients and reduce their willingness to co-operate; and

HMRC should take a more personalised approach to a taxpayer’s individual situation, and allow more flexibility around payment terms, where possible.

Issue: 1519
Categories: News
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