HMRC collects £3 billion through accelerated payment notices

5 September 2016, Financial Secretary to the Treasury Jane Ellison announced that HMRC has collected £3 billion through accelerated payment notices (APNs), which oblige taxpayers to pay disputed tax bills immediately while their tax affairs are investigated by HMRC.

HMRC has issued 60,000 accelerated payment notices (APNs) since the new rules were introduced in 2014. Under the scheme, a taxpayer with an outstanding tax bill has 90 days once an APN is received to pay up or make representation to HMRC if they consider the notice incorrect.

Jennie Granger, HMRC director general for enforcement and compliance, said: “Accelerated payment notices are at the forefront of the government’s drive to tackle tax avoidance schemes. Recipients must pay the tax owed within 90 days, changing the economics of tax avoidance.