Follower notices and accelerated payments: supporting guidance

Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.



The follower notice and accelerated payment guide explains what to do if you receive one of these notices.

This supporting guidance gives more information on the anti-avoidance legislation covering follower notices and accelerated payments.

Published 21 July 2014
Last updated 7 March 2022 + show all updates
  1. Information has been added to sections 1.15.10 to 1.15.14 to explain the amounts of penalty reduction for co-operation with HMRC. Sections 1.16.5 to 1.16.6 have also been updated with details about when it is reasonable to appeal a penalty.

  2. Follower notices and accelerated payments document updated.

  3. Follower notices and accelerated payments PDF updated.

  4. First published.