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HMRC powers and taxpayer safeguards research This examined agents' experiences of handling Accelerated Payment Notice and Follower Notice investigations. From: PDF, 227KB, 8 pages PDF, 272KB, 19 pages Details This qualitative research covers agents’ experiences of handling Accelerated Payment Notice (APN) and Follower Notice (FN) investigations on behalf of their clients, and their perceptions of their client’s experience during the process. Ipsos MORI, an independent external research agency, conducted 11 phone interviews in 2020, covering cases dealt with by agents between 2012 and ...

Follower Notices and penalties This consultation has concluded Request an accessible format. If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use. Detail of outcome This document summarises responses to the consultation on proposed changes to penalties that may be charged to people receiving Follower Notices as a result of using avoidance schemes. Legislatio...