Guidance

Compliance checks: tax avoidance schemes - accelerated payments for Corporation Tax and group relief CC/FS28

This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.

Documents

Details

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

Published 15 October 2015
Last updated 19 June 2017 + show all updates
  1. This guidance has been updated to reflect changes made under the heading If you disagree with the accelerated payment notice.
  2. Under the section, General information about accelerated payment, the content in the reasonable excuse paragraph has changed.
  3. First published.