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What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
We welcome views on proposed changes to Follower Notices penalties.
Tax Information and Impact Note about the new legislation enabling HM Revenue and Customs to issue a ‘Follower Notice’ in NICs dispute and appeal cases.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
This Tax Information and Impact Note explains new legislation in the National Insurance Contributions Bill 2014 for accelerated payments associated with avoidance schemes.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.
This examined agents' experiences of handling Accelerated Payment Notice and Follower Notice investigations.
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE JENNIFER DEAN on 22 January 2024
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