Accelerated Payment Notice
This is a new type of trump-card which HMRC can use to demand payment of tax earlier than it would otherwise be payable. The APN is only issued in cases where the amount of tax due is disputed as a result of an investigation or court case.
If you receive an APN tax demand, don't ignore it, as the tax will be payable within 90 days. You should also closely examine the calculations sent as part of the APN as in many cases these are wrong. We can help you object to the calculation of tax due, but we need to act quickly as any objection must reach HMRC within 90 days of the date on the APN.