Circumstances in which an accelerated payment notice may be given

Legislation/Regulatory – FA2014 s. 219
HMRC Guidance – CH81123

Content of notice given

Legislation/Regulatory – FA2014 s. 220

Content of notice pending an appeal

Legislation/Regulatory – FA2014 s. 221

Defined terms

Legislation/Regulatory – FA2014 s. 229

Effect of notice given

Legislation/Regulatory – FA2014 s. 223

Group relief claims after accelerated payment

Legislation/Regulatory – FA2014 s. 227A

Partner payments

Legislation/Regulatory – FA2014 s. 228

Penalty for failure to pay

Legislation/Regulatory – FA2014 s. 226

Protection of the revenue

Legislation/Regulatory – FA2014 s. 225

Representations

Legislation/Regulatory – FA2014 s. 222

Restriction on powers to postpone tax payments

Legislation/Regulatory – FA2014 s. 224

Withdrawal etc of accelerated payment notice

Legislation/Regulatory – FA2014 s. 227