Guidance

Avoidance schemes 바카라 사이트“ follower notices and accelerated payments for Income Tax and National Insurance contributions through PAYE

Updated 30 April 2018

We바카라 사이트™ve given you this factsheet because you바카라 사이트™ve used a scheme to avoid paying Income Tax through PAYE, or National Insurance contributions (NICs) through PAYE, or both, and we바카라 사이트™ll soon write to tell you about:

• taking corrective action to avoid a penalty 바카라 사이트“ this is explained below in the section 바카라 사이트˜about followers, follower notices and accelerated payments바카라 사이트™
• making a payment of the amount that relates to your use of the scheme

This factsheet is one of a series. For the full list of factsheets in the series, go to www.gov.uk and search for 바카라 사이트˜Compliance checks factsheets바카라 사이트™.

About 바카라 사이트˜tax avoidance바카라 사이트™ and avoidance schemes

Tax avoidance involves bending the rules of the tax system to gain a tax advantage that Parliament never intended. It often involves contrived, artificial transactions that serve little or no purpose other than to produce this advantage. It involves operating within the letter 바카라 사이트“ but not the spirit 바카라 사이트“ of the law. Most tax avoidance schemes simply do not work. Those who engage in them can find they pay more than the tax they attempted to save 바카라 사이트“ once HM Revenue and Customs has successfully challenged them.

The term 바카라 사이트˜tax avoidance바카라 사이트™ includes NICs avoidance.

About followers, follower notices and accelerated payments

Tax legislation that affects those who have used a tax avoidance scheme was introduced on 17 July 2014. The scope of that legislation was extended to cover NICs with effect from 12 April 2015. The legislation aims to:

• improve the rate at which disputes about avoidance schemes are settled where a principle on which the scheme relies has been shown in another person바카라 사이트™s litigation to be ineffective
• remove the cash flow advantage from users of avoidance schemes by requiring an upfront payment of the disputed tax or NICs, or both, so that it바카라 사이트™s held by the Exchequer during the dispute

Followers

When we바카라 사이트™ve a large number of very similar avoidance cases, we often investigate 바카라 사이트˜representative cases바카라 사이트™; taking them to litigation if necessary. If the court or tribunal finds that the scheme does not achieve the tax or NICs advantage in those cases, the disputes in those cases are settled. We can then recover the tax or NICs, or both, that바카라 사이트™s due.

바카라 사이트˜Followers바카라 사이트™ are people who have used:

• the same scheme that was used in a representative case
• a different scheme but where a principle in that scheme is sufficiently similar to the scheme used in a representative case

Before the legislation was introduced on 17 July 2014, there was little incentive for 바카라 사이트˜followers바카라 사이트™ to accept that the court or tribunal바카라 사이트™s findings in a representative case meant that their own use of the avoidance scheme did not achieve the tax or NICs advantage.

Follower notices

If a court or tribunal has made a final ruling that an avoidance scheme does not achieve the tax or NICs advantage, the legislation allows us to give 바카라 사이트˜follower notices바카라 사이트™ to the 바카라 사이트˜followers바카라 사이트™.

A follower notice tells the follower that they바카라 사이트™ll be liable to pay a penalty if they do not settle their dispute with us. The amount of the penalty for not taking corrective action on time is equal to 50% of the tax or NICs in dispute (referred to as the 바카라 사이트˜denied advantage바카라 사이트™ in the follower notice). You can find more information about this type of penalty in the section 바카라 사이트˜Penalties for not taking corrective action바카라 사이트™ on page 4 of this factsheet.

The legislation for follower notices does not affect your rights of appeal to the tribunals and courts in relation to your tax or NICs liability. You can find more information about this in the section 바카라 사이트˜What to do if you disagree with the follower notice바카라 사이트™ on page 3 of this factsheet.

Accelerated payments

Those who have used an avoidance scheme may be required to make a payment of the amount that relates to their use of that scheme before the final amount has been agreed, or determined by a tribunal or court. Such a payment is known as an accelerated payment.

If we require an accelerated payment, we바카라 사이트™ll send an accelerated payment notice to the user of a scheme. If the user of the scheme is a 바카라 사이트˜follower바카라 사이트™, we may also send a follower notice.

In some circumstances we charge penalties for not paying the accelerated payment on time. You can find more information about these on pages 6 to 7 of this factsheet.

When we may send a follower notice

If a court or tribunal has made a final ruling that an avoidance scheme does not achieve the tax or NICs advantage, we may send a follower notice to the followers if certain conditions are met.

Those conditions are that:

• Condition A 바카라 사이트“ there바카라 사이트™s
  • a current compliance check, referred to in the legislation as a 바카라 사이트˜tax enquiry바카라 사이트™, into their return or claim
  • a 바카라 사이트˜relevant contributions dispute바카라 사이트™ about a NICs liability; read the next section of this factsheet
  • an open appeal against a tax assessment, a determination, or a decision about NICs liability

• Condition B 바카라 사이트“ the return, claim or appeal is made on the basis that there바카라 사이트™s a particular tax advantage, or NICs advantage, or tax and NICs advantage, resulting from their chosen arrangements (in a relevant contributions dispute, Condition B is also met if a person disputes liability for NICs on the basis that a particular NICs advantage results from particular arrangements 바카라 사이트“ regardless of whether the notification of dispute was given on that basis)

• Condition C 바카라 사이트“ we believe that the final judicial ruling is relevant to their chosen arrangements
• Condition D 바카라 사이트“ we have not previously sent them a follower notice for the same scheme, the same tax or NICs advantage, the same tax period, and the same final judicial ruling 바카라 사이트“ unless we had previously sent one and then withdrawn it

If a court or tribunal made the final ruling before the legislation was introduced on 17 July 2014, we can send a follower notice at any time up to and including 16 July 2016, or 12 months after the return or claim is received, or the appeal is made, whichever is later.

If a court or tribunal made the final ruling after the legislation was introduced, we can send a follower notice up to 12 months after the later of the date on which:

• the court or tribunal made the final ruling
• we received the return or claim, or the appeal was made

About relevant contributions disputes

For tax, follower notices and accelerated payment notices can only be given where there바카라 사이트™s either an open enquiry or an open appeal. As there바카라 사이트™s no direct equivalent of an enquiry for NICs, paragraph 6 of Schedule 2 to the National Insurance Contributions Act 2015 introduces the concept of a 바카라 사이트˜relevant contributions dispute바카라 사이트™. This means that, where there바카라 사이트™s a dispute about whether NICs are due in relation to an avoidance scheme, we can send follower notices and accelerated payment notices before an appealable NICs decision has been made.

Telling you that you바카라 사이트™re subject to the follower notice rules

If you바카라 사이트™re subject to the follower notice rules, we바카라 사이트™ll send you a follower notice, which will tell you how to take corrective action and when. The notice will also tell you what to do if you disagree with it.

Taking corrective action

The follower notice will tell you about taking the necessary corrective action to remove the tax or NICs advantage from your use of the avoidance scheme (the follower notice uses the terms 바카라 사이트˜counteract바카라 사이트™ or 바카라 사이트˜relinquish바카라 사이트™ the denied advantage). This will mean taking whichever of the following actions is relevant:

• amending your return or claim
• settling your appeal
• entering into a written agreement with HMRC
• making a payment 바카라 사이트“ only if there바카라 사이트™s a relevant contributions dispute

If you make representations objecting to the follower notice, the date by which you need to take the corrective action may change. You can find more information about making representations in the next section of this factsheet.

What to do if you disagree with the follower notice

There바카라 사이트™s no right of appeal against a follower notice. However, you can make representations to us if you believe that one or more of the following applies:

• Condition A, B or D has not been met
• the final court or tribunal ruling specified in the notice is not relevant to the avoidance scheme that you used
• you received the notice after the deadline for us sending it to you

You can find details of these conditions and deadlines in the section 바카라 사이트˜When we may send a follower notice바카라 사이트™, on page 2 of this factsheet.

Your representations must be in writing, and you must make sure that you send your letter no later than 90 calendar days from the date you receive the follower notice. We바카라 사이트™ll then consider what you say and let you know our findings.

If you make representations before the date specified in the notice, and we do not withdraw the notice, the deadline for taking corrective action may be extended. The deadline will be the later of:

• the date shown in the follower notice
• 30 days after the date on which you receive our decision about the representations you made

If the deadline for taking corrective action is extended, any penalty for not taking that action will apply from the extended deadline date.

The legislation for follower notices does not affect your rights of appeal to the tribunals and courts in relation to your tax or NICs liability. If you take such action and are successful 바카라 사이트“ meaning that you achieve the tax or NICs advantage result that was the basis on which your return, claim, relevant contributions dispute, or appeal was made 바카라 사이트“ we바카라 사이트™ll cancel any penalty that we바카라 사이트™ve charged you for not taking corrective action on time.

Penalties for not taking corrective action

If you decide not to take corrective action on time, you바카라 사이트™ll be liable to pay a penalty 바카라 사이트“ unless we or the tribunal agree that it was reasonable in the circumstances for you not to have taken corrective action (read the section 바카라 사이트˜Appealing against the penalty if you disagree바카라 사이트™).

The penalty for not taking corrective action will be equal to 50% of the tax or NICs advantage that was the basis on which your return, claim or appeal was made.

If we charge you a penalty, we바카라 사이트™ll send you a notice of penalty assessment and tell you how we바카라 사이트™ve worked out the amount of the penalty. We바카라 사이트™ll normally do this once your tax affairs are settled. If the follower notice relates to:

• a compliance check, this will be once the compliance check is concluded
• a relevant contributions dispute, this will be once the dispute is settled
• an appeal, this will be once the amount of tax, or NICs, or both that바카라 사이트™s under appeal is finally determined

Reducing the penalty if you co-operate with us

We can reduce the penalty percentage rate if you바카라 사이트™ve co-operated with us before we send a notice of penalty assessment. In this context, co-operation includes:

• providing us with reasonable help in working out the amount of the tax advantage
• counteracting the denied advantage after you바카라 사이트™ve become liable to a penalty (or relinquishing the denied advantage if your follower notice relates to an appeal)
• giving us information that enables us to take corrective action
• giving us information that enables us to enter into an agreement with you to counteract the denied advantage
• giving us access to tax records so that we can make sure that the denied advantage is fully counteracted

The penalty percentage rate that we charge can never be less than 10%.

Appealing against the penalty if you disagree

If we charge you a penalty for not taking corrective action, you바카라 사이트™ll be able to appeal against it if you disagree.

You can appeal against the amount of the penalty. You can also appeal if you believe that one or more of the following applies:

• Condition A, B or D has not been met in relation to the follower notice
• the final court or tribunal ruling specified in the follower notice is not relevant to the avoidance scheme that you used
• you received the follower notice after the deadline for us sending it to you (the deadline is shown in the follower notice)
• it was reasonable, in all the circumstances, for you not to have taken the necessary corrective action

If your tax or NICs liability is settled on the basis that you:

• achieve the tax or NICs advantage, then we바카라 사이트™ll cancel the penalty
• do not achieve the tax or NICs advantage, then you바카라 사이트™ll have to pay the penalty unless you바카라 사이트™ve successfully appealed against it

You can find more information about appeals in factsheet HMRC1, 바카라 사이트˜HM Revenue and Customs decisions 바카라 사이트“ what you can do if you disagree바카라 사이트™. You can get a copy online. Go to www.gov.uk and search for 바카라 사이트˜HMRC1바카라 사이트™.

The Human Rights Act and follower notice penalties

Article 6 of the European Convention on Human Rights gives you certain rights when we바카라 사이트™re considering charging penalties.

We always welcome your co-operation in taking corrective action, and in providing information about the tax advantage. If we charge you a penalty for not taking corrective action, the amount of the penalty will depend on the degree to which you co-operate with us. This is explained in the section 바카라 사이트˜Reducing the penalty if you co-operate with us바카라 사이트™.

We바카라 사이트™ll also welcome any help that you give us when establishing the amount of any penalty that we charge you for not taking corrective action on time. When we바카라 사이트™re considering penalties you have the right not to answer our questions. The degree to which you help us is entirely your choice. In making a decision about how much you바카라 사이트™re going to help, you have the right to consult an adviser. If you do not already have an adviser, you may want to consider consulting one.

You have the right to have the matter of penalties dealt with without unreasonable delay. If we charge you a penalty, we바카라 사이트™ll tell you how much penalty is due when we바카라 사이트™ve established the full extent of the co-operation that you바카라 사이트™ve given, and the amount of the tax advantage. If you disagree with the penalty you can appeal.

You can apply for publicly funded legal assistance or Legal Aid. In some circumstances, funding may be available to help you bring certain appeals before the tribunal. If we charge you a penalty and you intend to appeal against the amount of the penalty, you may want to check whether your case qualifies for legal assistance and the type of help that may be available. We바카라 사이트™re not involved in decisions about whether or not your case will qualify for legal assistance. The way you can check what help is available and the qualifying conditions depend on where you live in the United Kingdom (UK). You can find more information from Citizens Advice or you can apply for funded legal assistance or Legal Aid through a solicitor anywhere in the UK.

If there바카라 사이트™s anything you do not understand about these rights or what they mean for you, please tell the officer who gave you this factsheet straightaway.

When we may send an accelerated payment notice

We may send an accelerated payment notice to a person who has used an avoidance scheme if certain conditions are met. Those conditions are set out at section 219 of the Finance Act 2014 and Schedule 2 to the National Insurance Contributions Act 2015. The conditions are that:

• Condition A 바카라 사이트“ there바카라 사이트™s
  • a current compliance check (referred to as an 바카라 사이트˜enquiry바카라 사이트™) into their return or claim
  • a 바카라 사이트˜relevant contributions dispute바카라 사이트™ about a NICs liability (read the section 바카라 사이트˜About relevant contributions disputes바카라 사이트™, on page 3 of this factsheet)
  • an open appeal against a tax assessment, a determination, or a decision about NICs liability
• Condition B 바카라 사이트“ the return or claim, or the appeal is made on the basis that there바카라 사이트™s a tax advantage, or a NICs advantage, or tax and NICs advantage from the avoidance scheme used (in a relevant contributions dispute, Condition B is also met if a person disputes liability for NICs on the basis that a particular NICs advantage results from particular arrangements - regardless of whether the notification of dispute was given on that basis)
• Condition C 바카라 사이트“ one or more of the following applies:
  • we바카라 사이트™ve given the person a follower notice
  • the person has used arrangements that are disclosable under the disclosure of tax avoidance schemes (DOTAS) legislation
  • the person is subject to a counteraction notice under the general anti-abuse rule (GAAR)

Telling you about your accelerated payment

If we need you to make an accelerated payment, we바카라 사이트™ll send you an accelerated payment notice which will tell you:

• how much you need to pay and when
• how we바카라 사이트™ve worked out the amount you need to pay
• what you can do if you disagree with it

How we work out the amount of an accelerated payment

The amount payable will be the amount relating to the tax or NICs advantage that the use of the avoidance scheme tries to achieve. The legislation refers to this as the:

• 바카라 사이트˜understated tax바카라 사이트™ where there바카라 사이트™s a tax enquiry
• 바카라 사이트˜understated contributions바카라 사이트™ where there바카라 사이트™s a relevant contributions dispute
• 바카라 사이트˜disputed tax바카라 사이트™ or 바카라 사이트˜disputed contributions바카라 사이트™ where there바카라 사이트™s an open appeal

We바카라 사이트™ll calculate the amount to the best of our information and belief. If we do not have all the information we need to establish the exact amount, then the amount shown in the accelerated payment notice may not be the same as the amount due when your compliance check or relevant contributions dispute is complete, or your appeal is settled.

If the amount in the accelerated payment notice is more than the amount we find to be due once your compliance check or relevant contributions dispute is complete, or your appeal is settled, we바카라 사이트™ll normally repay any amount that you바카라 사이트™ve overpaid. We바카라 사이트™ll also pay you any interest that is due to you in respect of the amount overpaid.

Paying what is due

Payment will be due 90 days after the date you receive the accelerated payment notice.

If you make representations objecting to the accelerated payment notice, the date the payment is due may change. You can find more information about this in the section 바카라 사이트˜What to do if you disagree with the accelerated payment notice바카라 사이트™ on page 7 of this factsheet.

If we send you a follower notice as well as an accelerated payment notice, you should pay the accelerated payment whether or not you바카라 사이트™re going to take corrective action. This is because you may be liable to late payment penalties for late payment of the accelerated payment. The accelerated payment notice will tell you whether you바카라 사이트™ll be liable to penalties for paying late.

Problems paying

If you think you may have problems paying, tell us straightaway.

Penalties for not paying the accelerated payment on time if there바카라 사이트™s a current compliance check or relevant contributions dispute

If there바카라 사이트™s a current compliance check or relevant contributions dispute and you do not pay the full amount shown in your accelerated payment notice by the date it바카라 사이트™s due, you바카라 사이트™ll be liable to pay a penalty. If we charge you a penalty you바카라 사이트™ll have to pay it as well as the accelerated payment.

If your payment is not made in full on or before:

• the date it바카라 사이트™s due, you바카라 사이트™ll be liable to pay a penalty equal to 5% of the amount you still owe
• 5 months of the date it바카라 사이트™s due, you바카라 사이트™ll be liable to pay a penalty equal to 5% of the amount you still owe 바카라 사이트“ this is as well as the 5% explained in the bullet above
• 11 months of the date it바카라 사이트™s due, you바카라 사이트™ll be liable to a pay penalty equal to 5% of the amount you still owe 바카라 사이트“ this is as well as the 2 previous 5% penalties

These penalties apply to all the taxes and NICs covered by the accelerated payment legislation.

Penalties for not paying the accelerated payment on time if there바카라 사이트™s a current appeal

If your accelerated payment notice is for the tax year 6 April 2010 to 5 April 2011 or later and you do not pay the full amount shown in the notice on time, you바카라 사이트™ll be liable to a penalty. If we charge you a penalty you바카라 사이트™ll have to pay it as well as the accelerated payment.

The date on which you become liable to such a penalty is known as 바카라 사이트˜the penalty date바카라 사이트™. The penalty date is 31 days after the date you were due to pay the accelerated payment.

If your payment is not made in full:

• by the penalty date, you바카라 사이트™ll be liable to pay a penalty equal to 5% of the amount you still owe
• on or before 5 months from the penalty date, you바카라 사이트™ll be liable to pay a penalty equal to 5% of the amount that you still owe 바카라 사이트“ this is as well as the 5% explained in the bullet above
• on or before 11 months from the penalty date, you바카라 사이트™ll be liable to pay a penalty equal to 5% of the amount that you still owe 바카라 사이트“ this is as well as the 2 previous 5% penalties

General information about penalties for not paying the accelerated payment on time

How we tell you about a penalty

We바카라 사이트™ll send you a notice of penalty assessment to tell you how much the penalty is and how we바카라 사이트™ve worked it out.

Letting us know about any special circumstances

If there are any special circumstances that you believe we should take into consideration when working out the penalty, you should tell us straightaway.

When we will not charge a penalty for not paying the accelerated payment on time

We will not charge you any penalties for paying your accelerated payment late if you had a reasonable excuse for paying late 바카라 사이트“ as long as you paid without delay once the reasonable excuse had ended.

A reasonable excuse is something that has stopped a person from meeting a tax obligation on time, which they took reasonable care to meet. This might be due to circumstances outside their control, or a combination of events. Once the reasonable excuse has ended, the person must put things right without any unnecessary delay.

Whether a person has a reasonable excuse depends on the particular circumstances in which they failed to meet the tax obligation, and their particular circumstances and abilities. This may mean that what is a reasonable excuse for one person may not be a reasonable excuse for someone else.

If you think you바카라 사이트™ve a reasonable excuse please tell us. If we accept that you have a reasonable excuse, we will not charge you a penalty. If we바카라 사이트™ve already charged you a penalty for not paying on time, we바카라 사이트™ll cancel it.

What if you disagree with any penalties that we바카라 사이트™ve charged

If we charge you any penalties for paying the accelerated payment late, you바카라 사이트™ll be able to appeal against them if you disagree. You can find out more about appeals in factsheet HMRC1, 바카라 사이트˜HM Revenue and Customs decisions 바카라 사이트“ what you can do if you disagree바카라 사이트™. You can get a copy online. Go to www.gov.uk and search for 바카라 사이트˜HMRC1바카라 사이트™.

Interest for paying late

We do not charge interest for late payment of the accelerated payment itself. However, we do charge interest for late payment of tax and NICs 바카라 사이트“ from the date the amount was originally due, until the date it바카라 사이트™s paid.

When your tax position, NICs position, or tax and NICs position is settled, we바카라 사이트™ll work out whether there바카라 사이트™s any interest for you to pay.

For interest purposes, where the accelerated payment relates to:

• Income Tax, any amount you pay in respect of the accelerated payment notice is treated as if it were payment of tax
• NICs, any amount paid is payment of NICs

This means that interest will stop accruing on the amount of tax, NICs, or tax and NICs that바카라 사이트™s equal to the amount of accelerated payment you pay, from the date you pay it.

We may also charge interest on the late payment of any penalties.

What to do if you disagree with the accelerated payment notice

There바카라 사이트™s no right of appeal against an accelerated payment notice. However, you can make representations to us if you believe that one or both of the following applies:

• the conditions for issuing the notice have not been met 바카라 사이트“ these are shown in the section 바카라 사이트˜When we may send an accelerated payment notice바카라 사이트™, on page 5 of this factsheet
• the amount shown in the notice is not correct 바카라 사이트“ if this is the case you바카라 사이트™ll need to tell us what you think the correct amount is and why

Your representations must be in writing, and must reach us no later than 90 calendar days from the date that you receive the notice. We바카라 사이트™ll then consider what you say and let you know our findings. When you write to us, please:

• give us as much information as possible about your representations
• send copies of any documentary evidence that supports your representations

You cannot make representations once the 90 calendar days has passed. This means that, once we바카라 사이트™ve told you what our findings are, you will not be able to make any additional representations if the 90 calendar days has already passed by then. So please make sure that you give us all relevant information when you make your representations.

If you make representations, you cannot ask for postponement of the amount shown in the accelerated payment notice.

However, if you make representations before the date the payment is due, and we do not withdraw the notice, the deadline for paying may be extended. Payment will be due on the later of:

• the due date shown in the accelerated payment notice
• 30 days after the date on which you receive our decision about the representations you made

If the deadline for paying is extended, any penalties for paying late will apply from the extended deadline date.

If you want to settle

If you want to settle your tax affairs, NICs affairs, or tax and NICs affairs once we tell you that we바카라 사이트™re going to send you an accelerated payment notice, we바카라 사이트™ll work with you to settle the compliance check, relevant contributions dispute or appeal.

It바카라 사이트™s entirely up to you whether you settle your affairs. If you do not want to settle, then the compliance check, relevant contributions dispute or appeal will remain open.

About your appeal rights for your current compliance check, relevant contributions dispute or appeal

When you pay the accelerated payment notice, this does not mean that the compliance check, relevant contributions dispute or appeal is settled.

Although you cannot appeal against the accelerated payment notice, the legislation covering accelerated payments does not affect your appeal rights to the tribunals and courts in relation to your tax and NICs liability. This means that if:

• there바카라 사이트™s a current compliance check for tax, you바카라 사이트™ll still have your full appeal rights if you do not agree with the outcome of that check
• there바카라 사이트™s a current 바카라 사이트˜relevant contributions dispute바카라 사이트™, you바카라 사이트™ll still have your full appeal rights if you do not agree with the outcome of that dispute
• you바카라 사이트™ve already appealed against a tax assessment or determination or a NICs decision, you바카라 사이트™ll still have your full appeal rights

If you바카라 사이트™ve appealed and we had postponed the Income Tax (PAYE) that you바카라 사이트™re disputing

If we바카라 사이트™ve sent a closure notice in respect of a compliance check or sent an assessment, determination or other type of decision and you바카라 사이트™ve:

• appealed against the closure notice, assessment, determination or other decision
• asked us to postpone some or all of the tax in dispute

then the postponement of the tax in dispute is cancelled when we send you the accelerated payment notice. You바카라 사이트™ll then have to pay all the tax that had previously been postponed by paying the accelerated payment notice.

If we바카라 사이트™ve applied to the court to recover NICs due and the court has adjourned proceedings

If we believe that NICs are due but you disagree, we may have applied to the court to start proceedings to recover those NICs. We call this 바카라 사이트˜protecting the debt바카라 사이트™.

If we바카라 사이트™ve applied to the court to protect the debt, civil proceedings for the recovery would have been suspended until a formal decision is made and any appeal is either settled by agreement, or finally determined by a tribunal or court.

The accelerated payments legislation does not allow the court to adjourn proceedings to recover NICs if they have been included in an accelerated payment notice. So, when we give an accelerated payment notice that includes NICs for which we바카라 사이트™ve protected the debt, any adjourned proceedings cease to be adjourned from the date that the accelerated payment is due to be paid. This means that the NICs are then due and payable.

What will happen if you pay the accelerated payment and a court or tribunal later rules that the scheme does produce a tax or NICs advantage

If a tribunal or court decides that the scheme does produce the advantage, we would normally repay the amount you바카라 사이트™ve paid under the accelerated payment notice, along with any interest that is due to you.

However, if we appeal against the decision to a higher court or tribunal, we may, in certain cases, also ask for their permission not to repay that amount to you. We would only do this if we believed that there was a risk that, if we were successful with our appeal, you would not then pay the amount you owe.

Accelerated payments for disputed NICs and the effect on claims to social security benefits

If the amount of accelerated payment you pay includes NICs for employees who earned up to the upper earnings limit, we바카라 사이트™ll allocate the amounts to their National Insurance accounts so that they can be taken into account for any claims to social security benefits.

We do not allocate any amounts paid which are above the upper earnings limit as they바카라 사이트™re not used to work out whether a person is entitled to benefits.

If the amounts allocated increase the amount of a benefit or give entitlement to a benefit, and at a later date we accept that NICs are not due and repay the accelerated payment, the Department for Work and Pensions will not ask for benefits already paid to you to be repaid. However, they바카라 사이트™ll work out what should be payable as though the accelerated payment amounts had not been allocated to the employee바카라 사이트™s National Insurance account. If the benefit would not have been payable, they바카라 사이트™ll stop paying the benefit.

If a smaller amount of benefit would be payable they바카라 사이트™ll start paying the smaller amount.

General information

Customers with additional needs

If you have any health or personal circumstances that may make it difficult for you to deal with us, please let us know. We바카라 사이트™ll help you in whatever way we can. For more information about this, go to www.gov.uk and search for 바카라 사이트˜get help from HMRC if you need extra support바카라 사이트™.

The taxes to which this factsheet relates

This factsheet relates to accelerated payments for Income Tax and NICs through PAYE.

Accelerated payments also apply to Annual Tax on Enveloped Dwellings, Capital Gains Tax, Corporation Tax, Class 4 NICs, Income Tax (Self Assessment including Class 4 and most Class 2 NICs), Inheritance Tax and Stamp Duty Land Tax. If you need to know more about such cases, you should contact the office that gave you this factsheet.

The disclosure of tax avoidance schemes (DOTAS) regulations and the general anti-abuse rule (GAAR)

You can find more information online about:

• DOTAS, go to www.gov.uk and search for 바카라 사이트˜disclosure of tax avoidance바카라 사이트™
• GAAR, go to www.gov.uk and search for 바카라 사이트˜GAAR바카라 사이트™