Guidance

Compliance checks: tax avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE – CC/FS26

This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.

• From: HM Revenue & Customs
• Published: 20 July 2015
• Last updated: 19 June 2017
  Show all updates

  1. 19 June 2017

     The factsheet has been updated at heading 'What to do if you disagree with the accelerated payment notice' to provide further guidance on making representation if you disagree.

  2. 17 March 2017

     Updates have been made to paragraph 'General information about penalties for not paying the accelerated payment on time'.

  3. 20 July 2015

     First published.

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Avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE CC/FS26

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Factsheets are for guidance only and reflect HMRC position at the time of writing.