Accelerated payment notice (APN)

A notice to a taxpayer requiring the payment of disputed tax upfront (that is, before the substantive matter is finally resolved by a court or tribunal). A taxpayer may object to the notice and HMRC must consider the taxpayer's objections. However, if HMRC confirms the notice (with or without amendments) the taxpayer must pay the tax to avoid penalties. The taxpayer has no right to appeal the notice. For further discussion, see Practice note, Tax avoidance schemes: follower and accelerated payment notices ( www.practicallaw.com/6-563-5705) .

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