Receiving an APN can cause concern

Should Anti-Tax Avoidance Rules Be Reviewed?

An accelerated payment notice (APN) is a requirement to pay an amount on account of tax or National Insurance Contributions (NICs). HM Revenue and Customs (HMRC) issues accelerated payment notices (APNs) to taxpayers involved in avoidance schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) rules, or counter-acted under the General Anti Abuse Rule (GAAR). (source:

Andrew Tate, president of insolvency and restructuring trade body R3, says:

“Penalties for tax avoidance won’t bring in extra money if people don’t have the money on hand to pay them.”

“The receipt of an Accelerated Payment Notice (APN) can force people into bankruptcy if they have no means to pay the bill on demand. The government may need to be open to alternatives to bankruptcy, like IVAs, if people can’t pay bills when due.”

“An understanding that not everyone who has been involved with, for example, a film scheme has been deliberately seeking to avoid tax would help. Some people have become involved in such schemes unwittingly or following what they believed to be professional and reliable advice.”

“Businesses are also significant recipients of APNs, which can put jobs and livelihoods at risk.”

If you have received an APN and you are unable to pay it, you can contact Katie Young at Kewans Limited for an initial free consultation.

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