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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.11 NIC planning /Anti-avoidance provisions—DOTAS / E8.1156 Follower notices and accelerated payment notices

E8.1156 Follower notices and accelerated payment notices

Personal and employment tax

HMRC can issue follower notices and accelerated payment notices in respect of national insurance contributions as well as tax.

Follower notices

HMRC may issue a follower notice to taxpayers who they consider have used schemes which are defeated in another party's litigation, to the effect that they should amend their returns to reflect the outcome of the decision, or face a tax-geared penalty if they cannot

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

I7.323 APR and successions

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

I5.1304 Beneficiary with contingent interest