Guidance

Compliance checks: tax avoidance schemes - accelerated payments CC/FS24

This factsheet is about tax avoidance schemes and accelerated payment notices.

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Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.

Published 12 August 2014
Last updated 17 March 2017 + show all updates
  1. Change made to 'General information about surcharges' paragraph to explain what is meant by a reasonable excuse.
  2. Information on how to make representations updated in section on 'what to do if you disagree with the accelerated payment notice'.
  3. Welsh translation added: Gwiriadau cydymffurfio: cynlluniau arbed treth - taliadau cyflymedig CC/FS24
  4. Updated following important changes to legislation extended to cover National Insurance contributions with effect from 12 April 2015.
  5. 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.
  6. A new version of this factsheet has been added to this page due to changes around penalties and partnerships.
  7. First published.