Guidance

Follower notices and accelerated payments: supporting guidance

Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.

• From: HM Revenue & Customs
• Published: 21 July 2014
• Last updated: 7 March 2022 — See all updates

Documents

Follower notices and accelerated payments

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Details

The follower notice and accelerated payment guide explains what to do if you receive one of these notices.

This supporting guidance gives more information on the anti-avoidance legislation covering follower notices and accelerated payments.

Published 21 July 2014
Last updated 7 March 2022 + show all updates

1. 7 March 2022

   Information has been added to sections 1.15.10 to 1.15.14 to explain the amounts of penalty reduction for co-operation with HMRC. Sections 1.16.5 to 1.16.6 have also been updated with details about when it is reasonable to appeal a penalty.

2. 23 July 2015

   Follower notices and accelerated payments document updated.

3. 5 June 2015

   Follower notices and accelerated payments PDF updated.

4. 21 July 2014

   First published.