Certificate of Tax Deposit and APN's

Certificate of Tax Deposit and APN's

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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?

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By Exector
27th Aug 2015 16:53

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

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