Accelerated payment
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