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.

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

Published 20 July 2015
Last updated 19 June 2017 + show all updates
  1. 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. Updates have been made to paragraph 'General information about penalties for not paying the accelerated payment on time'.
  3. First published.