Received an Accelerated Payment Notice (APN)?

HM Revenue & Customs are now demanding tax to be paid upfront where tax planning may have been used.

Advice should be sought if you have received an APN.

Contact Us:

Thank you! Your submission has been received!

Oops! Something went wrong while submitting the form

"I have received an APN, what should I do?"

APNs are a statutory demand of a payment of tax upfront (regardless of whether the dispute is still ongoing). It cannot be appealed to an independent court. 

An APN gives you only 90 days to make a payment - it can have a drastic impact on your finances. However with the right guidance on how to deal with HMRC their impact can be mitigated.

APNs are statutory demands  - doing nothing is not an option.

You should consult with a tax professional to help you manage the impact of an APN.

Will I receive an APN?

If you undertook tax planning which required disclosure on your tax return or accounts, it is highly likely you will receive an APN from HMRC.

Can my accountant deal with it?

Many taxpayers think exactly the same way. But APNs are separate from any enquiry which your accountant may be dealing with. They usually require an expert who is experienced in negotiations with HMRC, as opposed to tax planning specialist.

It makes sense to deal with an APN expert - rather than the scheme providers who sold you the planning in the first place!

Taxpayers have only 90 days to make payment.

Following the issue of an APN, you have only 90 days to make a payment and any delay could result in enforcement action from HMRC. 

It is therefore important that statutory deadlines are adhered to.

The facts speak for themselves:

HMRC have issued over 40,000 APNs since the introduction of the legislation (July 2014)

Currently, they are issuing in the region of 3,000 APNs a month

They have been raising in the region of £1bn per year from APNs, which has exceeded even their expectations.