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Accelerated payments guidance

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HMRC has updated guidance on follower notices and accelerated payments in July 2015 (see new section 5) on the extension of accelerated payments to schemes involving group relief introduced in FA 2015. Further information has been added on the date from which any adjournment of civil proceedings to recover NICs included in an accelerated payment notice must cease (see section 2.8.4). See
HMRC has also issued compliance check factsheet CC/FS26: Tax avoidance schemes – accelerated payments for income tax and NICs through PAYE, which sets out HMRC’s procedures for issuing accelerated payment notices to taxpayers in respect income tax or NICs in dispute following use of a tax avoidance scheme. The factsheet is concerned specifically with income tax and NICs payable through PAYE, although accelerated payments may also apply to other taxes. See