Posted on July 7, 2014

An interesting weapon in HMRC’s arsenal against errant non taxpayers is coming into force later this month when the finance bill receives Royal assent.

Accelerated payment notices allows HMRC to receive the money in dispute within ninety days by issuing a notice which can not be appealed.

This in effect means that HMRC will be holding the disputed sum of tax, which HMRC estimated to be £5.1bn and relating to over 30,000 taxpayers.