If you have a certificate of tax deposit from HMRC for monies paid into a holding account, would that mean that you would not be issued with a penalty on an APN notice?
Thank you in advance
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Use to pay the APN
No, I think the CofTD would need to be used to meet the APN. see HMRC guidance of 23/07/15 on Follower Notices and Accelerated Payments- spp para 2.6.14