Corporate report

Issue briefing: Tax avoidance scheme users to make upfront payments

From 17 July 2014, individuals and businesses involved in tax avoidance schemes have to pay HMRC the disputed amount of tax upfront while the dispute is resolved. This new power is called ‘Accelerated Payments.'



‘Accelerated Payments’ has come into force as part of the Finance Act 2014.

Accelerated Payments removes the cash-flow advantage that those who deliberately try to bend the tax rules by avoiding tax currently have over the majority of taxpayers who pay their tax up front. This briefing explains why this new requirement is important and how we will apply Accelerated Payments.

Published 30 October 2014
Last updated 3 November 2014 + show all updates
  1. Updated Welsh version - Oct 2014
  2. Updated 30 October 2014
  3. First published.
  4. Added a Welsh version