This document explains what you might need to consider if you receive an accelerated payment notice, introduced in the Finance Act 2014 (Part 4).
Local copy of 4844_APN_Ten_things_v1_20150803.pdf
Local copy of 4844_APN_Ten_things_v1_20150803.pdf
https://www.gov.uk/government/publications/ten-things-about-accelerated-payment-notices
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