- HM Revenue & Customs
- Part of:
- HM Revenue and Customs: compliance checks factsheets and Tax avoidance
- 12 August 2014
- Last updated:
- 17 March 2017, see all updates
This factsheet is about tax avoidance schemes and accelerated payment notices.
Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.
Published: 12 August 2014
Updated: 17 March 2017
- Change made to 'General information about surcharges' paragraph to explain what is meant by a reasonable excuse.
- Information on how to make representations updated in section on 'what to do if you disagree with the accelerated payment notice'.
- Welsh translation added: Gwiriadau cydymffurfio: cynlluniau arbed treth - taliadau cyflymedig CC/FS24
- Updated following important changes to legislation extended to cover National Insurance contributions with effect from 12 April 2015.
- Welsh translation of Compliance checks: tax avoidance schemes - accelerated payments CC/FS24 has been added. Gwiriadau Cydymffurfio cyfieithiad Cymraeg : cynlluniau osgoi treth - cyflymu taliadau CC / FS24 wedi ei ychwanegu.
- A new version of this factsheet has been added to this page due to changes around penalties and partnerships.
- First published.