HMRC can demand payment of tax earlier than it would otherwise be payable. The Accelerated Payment Notice is only issued in cases where the amount of tax due is disputed as a result of an investigation or court case.
If you receive an Accelerated Payment Notice tax demand do not ignore it, as the tax will be payable within ninety days. You should examine the calculations sent by HMRC as part of the Accelerated Payment Notice as it could be incorrect. Any objection must reach HMRC within ninety days of the date of the Accelerated Payment Notice.
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