Guidance
Ten things about accelerated payment notices
Ten things you need to know if you receive an accelerated payment notice.
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This document explains what you might need to consider if you receive an accelerated payment notice, introduced in the Finance Act 2014 (Part 4).
Updates to this page
Published 13 September 2015
Last updated 6 December 2022
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Information on accelerated payment notices (APN) has been updated to align with new legislation.
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First published.