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CIOT warns of fake APNs

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The CIOT has warned that it has become aware of fake APNs being issues from the email address with the heading ‘Accelerated payment notice’. The emails in question contain: a date, a reference number, detail the amount of tax owing, and the tax year to which it purportedly relates. The email contains an attachment which HMRC has advised should not be opened, in addition to not clicking any links contained in the email.