219Circumstances in which an accelerated payment notice may be givenU.K.
(1)HMRC may give a notice (an “accelerated payment notice”) to a person (“P”) if Conditions A to C are met.
(2)Condition A is that—
(a)a tax enquiry is in progress into a return or claim made by P in relation to a relevant tax, or
(b)P has made a tax appeal (by notifying HMRC or otherwise) in relation to a relevant tax but that appeal has not yet been—
(i)determined by the tribunal or court to which it is addressed, or
(ii)abandoned or otherwise disposed of.
(3)Condition B is that the return or claim or, as the case may be, appeal is made on the basis that a particular tax advantage (“the asserted advantage”) results from particular arrangements (“the chosen arrangements”).
(4)Condition C is that one or more of the following requirements are met—
(a)HMRC has given (or, at the same time as giving the accelerated payment notice, gives) P a follower notice under Chapter 2—
(i)in relation to the same return or claim or, as the case may be, appeal, and
(ii)by reason of the same tax advantage and the chosen arrangements;
(b)the chosen arrangements are DOTAS arrangements;
(c)a GAAR counteraction notice has been given in relation to the asserted advantage or part of it and the chosen arrangements (or is so given at the same time as the accelerated payment notice) in a case where the stated opinion of at least two of the members of the sub-panel of the GAAR Advisory Panel which considered the matter under paragraph 10 of Schedule 43 to FA 2013 was as set out in paragraph 11(3)(b) of that Schedule (entering into tax arrangements not reasonable course of action etc).
[F1(d)a notice has been given under paragraph 8(2) or 9(2) of Schedule 43A to FA 2013 (notice of final decision after considering Panel's opinion about referred or counteracted arrangements) in relation to the asserted advantage or part of it and the chosen arrangements (or is so given at the same time as the accelerated payment notice) in a case where the stated opinion of at least two of the members of the sub-panel of the GAAR Advisory Panel about the other arrangements (see subsection (8)) was as set out in paragraph 11(3)(b) of Schedule 43 to FA 2013;
(e)a notice under paragraph 8(2) of Schedule 43B to FA 2013 (GAAR: generic referral of tax arrangements) has been given in relation to the asserted advantage or part of it and the chosen arrangements (or is so given at the same time as the accelerated payment notice) in a case where the stated opinion of at least two of the members of the sub-panel of the GAAR Advisory Panel which considered the generic referral in respect of those arrangements under paragraph 6 of Schedule 43B to FA 2013 was as set out in paragraph 6(4)(b) of that Schedule.]
(5)“DOTAS arrangements” means—
(a)F2... arrangements to which HMRC has allocated a reference number under section 311 of FA 2004,
(b)F3... arrangements implementing a F3... proposal where HMRC has allocated a reference number under that section to the proposed F3... arrangements, or
(c)arrangements in respect of which [F4a person] must provide prescribed information under section 312(2) [F5or 312ZA(2)] of that Act by reason of the arrangements being substantially the same as F6... arrangements within paragraph (a) or (b).
(6)But the F7... arrangements within subsection (5) do not include arrangements in relation to which HMRC has given notice under section 312(6) [F8or 312ZA(4)] of FA 2004 (notice that [F9persons] not under duty imposed to notify client of reference number).
(7)“GAAR counteraction notice” means a notice under paragraph 12 of Schedule 43 to FA 2013 (notice of final decision to counteract under the general anti-abuse rule).
[F10(8)In subsection (4)(d) “other arrangements” means—
(a)in relation to a notice under paragraph 8(2) of Schedule 43A to FA 2013, the referred arrangements (as defined in that paragraph);
(b)in relation to a notice under paragraph 9(2) of that Schedule, the counteracted arrangements (as defined in paragraph 2 of that Schedule).]
Textual Amendments
F1S. 219(4)(d)(e) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(19)
F2Word in s. 219(5)(a) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(a), 44
F3Word in s. 219(5)(b) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(b), 44
F4Words in s. 219(5)(c) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(c)(i), 44
F5Words in s. 219(5)(c) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(c)(ii), 44
F6Word in s. 219(5)(c) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(c)(iii), 44
F7Word in s. 219(6) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(d)(i), 44
F8Words in s. 219(6) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(d)(ii), 44
F9Word in s. 219(6) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 43(2)(d)(iii), 44
F10S. 219(8) inserted (with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(20)