Tax avoidance schemes – accelerated payment notice

22 June 2017


The factsheet has been updated to provide further guidance on making representation if you disagree with an accelerated payment notice.



Legislation that affects those who have used an 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 means that those who have used an avoidance scheme may have to make a payment of the amount that relates to their use of the scheme, before the final amount has been agreed or determined. Such a payment is known as an accelerated payment.

HMRC may issue an accelerated payment notice to a person who has used an avoidance scheme if certain conditions are met.


Relevant contributions disputes

For tax, accelerated payment notices can only be given where there is either an open enquiry or an open appeal. As there is 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 ‘relevant contributions dispute’. Creating this concept allows HMRC to give an accelerated payment notice in circumstances where there’s a dispute about NICs, but before a NICs decision has been made which can be appealed against.

HMRC will send you an accelerated payment notice which will tell you how much you need to pay and when. It will also tell you what you can do if you disagree with it.