APN's

APN's

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A client received an APN and has managed to pay over the tax due.

HMRC have now come back with an interest calculation of £27k

Any one have any dealings with this? Looking to see if there are any appeals against the interest. the clients good days are well behind him and can not afford to pay this back.  

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By pauljohnston
04th Sep 2015 11:53

Are you sure these are linked?

As I ununderstand it the APN had to be paid within 90 days - it is a pre-payment against any tax liabillity that may arise following a tribunal result.

As aside have you checked that the amount is about right as the legislation uses words such 'best estimate'

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