HMRC has updated its guidance on follower notices and accelerated payments to cover penalty reductions for taxpayer co-operation (sections 1.15.10 to 1.15.14) and circumstances in which it would be reasonable for a taxpayer to pursue an appeal rather than take corrective action (sections 1.16.5 to 1.16.6). A new section has also been added on ‘multiple grounds of appeal’ (section 1.13.2).
HMRC has updated its guidance on follower notices and accelerated payments to cover penalty reductions for taxpayer co-operation (sections 1.15.10 to 1.15.14) and circumstances in which it would be reasonable for a taxpayer to pursue an appeal rather than take corrective action (sections 1.16.5 to 1.16.6). A new section has also been added on ‘multiple grounds of appeal’ (section 1.13.2).
