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What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.
Tax Information and Impact Note about the new legislation enabling HM Revenue and Customs to issue a ‘Follower Notice’ in NICs dispute and appeal cases.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.
We welcome views on proposed changes to Follower Notices penalties.
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