Disputed APNs hit 6,000 since launch

HMRC has issued 6 000 accelerated payment notices (APNs) by mistake according to law firm RPC. Since their introduction in August 2014 the department has issued more than 79 000.

Adam Craggs partner at RPC suggested that the withdrawal of so many APNs raises questions over whether HMRC is exercising its power with due care.

RPC said it can be difficult to persuade HMRC to accept that it has made a mistake in issuing an APN. This can place innocent businesses and individuals under intense financial and emotional stress when faced with what may be incorrect or unlawful tax demands.

Notices that have been withdrawn are likely to include those on which simple arithmetical miscalculations can be shown or when one of the preconditions for HMRC to issue an APN is not satisfied.

The firm advises that taxpayers should not assume an APN is correct. If...