More accelerated payment notices withdrawn than issued in 2019-20

HMRC has withdrawn more accelerated payment notices (APNs) than it issued last year according to RPC. A freedom of information request revealed the department withdrew 370 incorrectly issued notices compared with just 220 that were issued in 2019-20.

The city-headquartered law firm says that the high number of APNs withdrawn in recent years suggests that a significant proportion of notices have been sent to taxpayers in error. HMRC has previously been accused of failing to undertake the necessary checks to make sure all APNs it issues fulfil the necessary statutory criteria and are lawful.

Some 9 060 APNs - more than 10% of all notices issued - have been withdrawn by HMRC since the regime was introduced in 2014. While the number of APNs withdrawn has been rising the number issued has decreased in recent years down from a high of 36 000 in 2015-16....