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.

• From: HM Revenue & Customs
• Published: 15 October 2015
• Last updated: 19 June 2017
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  1. 19 June 2017

     This guidance has been updated to reflect changes made under the heading If you disagree with the accelerated payment notice.

  2. 20 March 2017

     Under the section, General information about accelerated payment, the content in the reasonable excuse paragraph has changed.

  3. 15 October 2015

     First published.

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Tax avoidance schemes - accelerated payments for Corporation Tax and group relief CC/FS28

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