HMRC must consider all relevant circumstances re APN's

[Wibble1]

In this article HMRC withdraws APNs issued in error published 20 Jan 2016 here http://www.taxjournal.com/tj/article...error-20012016, the following is stated...

Given the scale on which HMRC is issuing APNs and the financial hardship which APNs can cause (in extreme circumstances, taxpayers may face bankruptcy if unable to pay the amount demanded in the APN), it is important that HMRC, when exercising its discretion, considers all relevant circumstances.


Whilst we know the conditions that must be met, DOTAs registered, follower notices etc., I'm not aware of what is meant about by consider all relevant circumstances.

Does anyone know if there are any rules that must be followed. I'm reading into this that the writer of the article is implying that HMRC need to understand the consequences to the tax payer of the APN being issued, for example, HMRC know they are able to pay it and that it will not cause financial or other hardship.

Does anyone have an opinion?

[LisaContractorUmbrella]

This is from the Finance Act 2014 which introduced the legislation; it gives the circumstances under which an APN can be applied Finance Act 2014 It doesn't make for easy reading I'm afraid

[webberg]

Not convinced that "all relevant circumstances" can be read as widely as bringing into account the taxpayer's ability to pay.

Certainly in most cases if there was a requirement to consider the ability to pay, the whole process would be slowed down and given that one of the purposes of APN is to collect money quickly, this would not be compatible.

I probably should know the proper answer to this, but I'm afraid I don't.