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Guidance: Follower notices and accelerated payments: supporting guidance

Published 21 July 2014

Last updated 7 March 2022
+ show all updates

  1. 7 March 2022

    Information has been added to sections 1.15.10 to 1.15.14 to explain the amounts of penalty reduction for co-operation with HMRC. Sections 1.16.5 to 1.16.6 have also been updated with details about when it is reasonable to appeal a penalty.

  2. 23 July 2015

    Follower notices and accelerated payments document updated.

  3. 5 June 2015

    Follower notices and accelerated payments PDF updated.

  4. 21 July 2014

    First published.

Published 21 July 2014

Last updated 7 March 2022
+ show all updates

  1. 7 March 2022

    Information has been added to sections 1.15.10 to 1.15.14 to explain the amounts of penalty reduction for co-operation with HMRC. Sections 1.16.5 to 1.16.6 have also been updated with details about when it is reasonable to appeal a penalty.

  2. 23 July 2015

    Follower notices and accelerated payments document updated.

  3. 5 June 2015

    Follower notices and accelerated payments PDF updated.

  4. 21 July 2014

    First published.