Guidance

Compliance checks: tax avoidance schemes — accelerated payments CC/FS24

This factsheet is about tax avoidance schemes and accelerated payment notices.

• From: HM Revenue & Customs
• Published: 12 August 2014
• Last updated: 12 August 2022
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  1. 12 August 2022

     New sections have been added: 'If you need help', 'Our privacy notice' and 'If you are not happy with our service'.

  2. 17 March 2017

     Change made to 'General information about surcharges' paragraph to explain what is meant by a reasonable excuse.

  3. 4 January 2017

     Information on how to make representations updated in section on 'what to do if you disagree with the accelerated payment notice'.

  4. 19 August 2015

     Welsh translation added: Gwiriadau cydymffurfio: cynlluniau arbed treth - taliadau cyflymedig CC/FS24

  5. 11 August 2015

     Updated following important changes to legislation extended to cover National Insurance contributions with effect from 12 April 2015.

  6. 24 June 2015

     Welsh translation of Compliance checks: tax avoidance schemes - accelerated payments CC/FS24 has been added. Gwiriadau Cydymffurfio cyfieithiad Cymraeg : cynlluniau osgoi treth - cyflymu taliadau CC / FS24 wedi ei ychwanegu.

  7. 3 June 2015

     A new version of this factsheet has been added to this page due to changes around penalties and partnerships.

  8. 12 August 2014

     First published.

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Tax avoidance schemes — accelerated payments

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Factsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.