What an APN looks like

[webberg]

I saw a post by Rob79 a few months ago (probably six months ago actually; time flies and all that) where he stated a few bullet points of the repercussions of not paying an APN / debt to Hector.

I've searched for the post but with no luck.

Can anyone please recall or advise?

I'm no longer in the UK and the London address where Hector is sending my post will soon be invalid. I have no plans to return to work in the UK in the future but will definitely visit, plus I still have state and private pensions there. The country where I'm living now *does* have a tax treaty with the UK.

Am I crazy to even contemplate this?

You would be advised to speak with a professional in this area.

[LandRover]

APN demand show up on HMRC Tax Portal

HI All

I received APN and await another any day now...

I signed into my HMRC account and it doesn't show the APN demand or payment. Is the whole APN system setup by HMRC separate, as in liabilities and payments won't appear on the self-assessment portals or is the admin that bad it will take weeks ?

[regron]

Totally separate LR from what I know. All you will see in your SA account are any monies outstanding due to appeals you lodged, prior to all this APN ***** kicking off.

[MrsB1974]

You would be advised to speak with a professional in this area.

I've pm'd you webberg.

[ads1980]

I've just received my 3rd APN this morning for 2010/11 however, I have only ever received an enquiry letter about this period in the past. My scheme provider did respond to HMRC about the enquiry letter so I'm just wondering now if a) HMRC are able to issue an APN on the back of just an enquiry letter and b) what are the timescales for doing so?

[DotasScandal]

I've just received my 3rd APN this morning for 2010/11 however, I have only ever received an enquiry letter about this period in the past. My scheme provider did respond to HMRC about the enquiry letter so I'm just wondering now if a) HMRC are able to issue an APN on the back of just an enquiry letter and b) what are the timescales for doing so?

a) absolutely

b) no timescales and no time limit

[webberg]

I've just received my 3rd APN this morning for 2010/11 however, I have only ever received an enquiry letter about this period in the past. My scheme provider did respond to HMRC about the enquiry letter so I'm just wondering now if a) HMRC are able to issue an APN on the back of just an enquiry letter and b) what are the timescales for doing so?

If Conditions A, B & C are met (section 219 FA 2014), then an APN can be issued.

Condition A = tax enquiry is in progress or you have made an appeal not yet settled
Condition B = there is a return or a claim that a tax advantage arises from particular arrangements
Condition C = there has been a follower notice, DOTAS SRN or action under GAAR

Understanding what the above mean is a separate matter.

[LandRover]

Payment of APN

On payment of an APN does the interest cease being added?

Thanks in advance.

[DotasScandal]

On payment of an APN does the interest cease being added?
Thanks in advance.

Yes

[dezze]

Method of Payment for an APN

Is it possible to pay an APN with a Credit Card?

Sorry if been asked before (searched but couldn't find). I haven't received an APN as yet, so don't know the possible payment methods....