On 5 June 2015, HMRC published revised guidance to reflect that, from 12 April 2015, follower and accelerated payment notices apply to NICs.
The changes to the guidance are largely consequential changes, but the following are worth noting:
- The reference in the previous version of the guidance to customer relationship managers having input into the information provided to the senior HMRC panel for follower notices has been deleted.
- The revised guidance confirms that, for APNs, if an arrangement has been used to avoid both tax and NICs, and the DOTAS requirement is met for tax, the DOTAS requirement is treated as met for both tax and NICs even if the NICs element of the arrangement was not disclosable under the NICs disclosure regime.
HMRC also confirms that it will publish separate guidance on the Finance Act 2015 provisions that apply the accelerated payment provisions to group relief.
The guidance can be read here.