Market leading insight for tax experts
View online issue

Follower notices guidance updated

printer Mail

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).

Issue: 1567
Categories: News