Guidance

Compliance checks: tax avoidance schemes – follower notices and accelerated payments for Income Tax and NICs through PAYE – CC/FS27

Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.

• From: HM Revenue & Customs
• Published: 31 May 2016
• Last updated: 30 April 2018 — See all updates

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Avoidance schemes – follower notices and accelerated payments for Income Tax and National Insurance contributions through PAYE

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Factsheets are for guidance only and reflect the HMRC position at the time of writing.

Published 31 May 2016
Last updated 30 April 2018 + show all updates

1. 30 April 2018

   An updated version of existing factsheet uploaded.

2. 19 June 2017

   This guidance has been updated to reflect changes made under the heading What to do if you disagree with the accelerated payment notice.

3. 17 March 2017

   Updates have been made to 'When we will not charge a penalty for not paying the accelerated payment on time'.

4. 7 March 2017

   Information on a reasonable excuse updated in section 'When we will not charge a penalty for not paying the accelerated payment on time'.

5. 31 May 2016

   Added translation