HMRC has today published a list of those avoidance scheme reference numbers (SRNs) whose users may be issued with an accelerated payment notice (APN).
HMRC has published a list of those avoidance scheme reference numbers (SRNs) whose users may be issued with an accelerated payment notice (APN).
The list will be continually reviewed to ensure that only current and newly disclosed schemes whose users may receive an accelerated payment notice are included. The list will be refreshed at quarterly intervals to take account of any updates.
HMRC's press release on the publication is available from the HMRC website, via the 'related links section of this page.
HMRC also hopes to publish guidance on the new measures of Accelerated Payments and Follower Notices contained in Finance Act 2014 shortly.