APN Question

[Monster]

I was told that although APN's can be sent to people HMRC haven't been given royal assent to take the money or assets if not paid.... Is this true?

[convict]

No

[DonkeyRhubarb]

I was told that although APN's can be sent to people HMRC haven't been given royal assent to take the money or assets if not paid.... Is this true?

The proposed new powers to allow HMRC to raid bank accounts aren't due to come in until next year.

However, if you don't pay an APN, HMRC can still enforce collection of the debt. See here:

HM Revenue & Customs: What could happen if you don't pay HMRC

The conundrum for HMRC is what happens if thousands of people can't meet their liabilities even if they're given time to pay?

[Rob79]

The proposed new powers to allow HMRC to raid bank accounts aren't due to come in until next year.

However, if you don't pay an APN, HMRC can still enforce collection of the debt. See here:

HM Revenue & Customs: What could happen if you don't pay HMRC

The conundrum for HMRC is what happens if thousands of people can't meet their liabilities even if they're given time to pay?

I would agree with the above.

The power to remove cash from bank accounts will get a rough ride from just about every professional and commercial group imaginable. HMRC say it will target 17,000 taxpayers who they already know and have been dealing with. I suspect that mission creep will expand that but the power is meant to be limited.

However an APN is an enforceable debt and HMRC's usual powers of distraint and asset seizure will be enough to scare the bejesus out of most.

[creativity]

Hi Rob,

Thank you for giving your time to this forum. I have an APN question for you:

If the amount of tax requested by the APN is incorrect, can we provide the correct information in response and expect a revised APN?

[slatt]

If the amount of tax requested by the APN is incorrect, can we provide the correct information in response and expect a revised APN?

yes, that is one of the few things you can ask HMRC to reconsider when dealing with APNs

[Rob79]

Hi Rob,

Thank you for giving your time to this forum. I have an APN question for you:

If the amount of tax requested by the APN is incorrect, can we provide the correct information in response and expect a revised APN?

Yes. As slatt correctly says, if an APN is incorrect you can supply data to HMRC and ask them to revise.

Just be aware that HMRC does not have to revise but it would be a difficult position for them if they had information and failed to act on it.