According to new research and analysis from HMRC on agents’ experiences of handling accelerated payment notice (APN) and follower notice (FN) investigations on behalf of their clients:
APNs and FNs need to be as clear and concise as possible to ensure the individual understands the details;
HMRC communication with taxpayers should use neutral language, avoiding negative or accusatory wording which could create undue stress for clients and reduce their willingness to co-operate; and
HMRC should take a more personalised approach to a taxpayer’s individual situation, and allow more flexibility around payment terms, where possible.
According to new research and analysis from HMRC on agents’ experiences of handling accelerated payment notice (APN) and follower notice (FN) investigations on behalf of their clients:
APNs and FNs need to be as clear and concise as possible to ensure the individual understands the details;
HMRC communication with taxpayers should use neutral language, avoiding negative or accusatory wording which could create undue stress for clients and reduce their willingness to co-operate; and
HMRC should take a more personalised approach to a taxpayer’s individual situation, and allow more flexibility around payment terms, where possible.
