TAX Advice

Welcome to the PCA's Tax Advice page  

"PCA take our responsibility to give you important information seriously. With that in mind a closer relationship with HMRC has been formed. 

On these web pages you will find a plethora of useful information to share with your agent and or accountant."

Any questions contact Jason Ratcliffe  or Deb Lonnon | Counter-Avoidance Policy | HMRC | 100 Parliament Street | London SW1A 2BQ | Telephone 03000 567177 - key documents for your information 
Click on the links below or open the tabs below to read specific tax advice articles



Accelerated Payment Notices


An accelerated payment notice (APN) is a requirement to pay an amount on account of tax or National Insurance Contributions (NICs). HMRC issues APNs to taxpayers involved in avoidance schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) rules, or counter-acted under the General Anti Abuse Rule (GAAR).

They can also be issued to taxpayers who have received a Follower Notice in relation to the scheme.  

Read the full article here:

Tempted by Tax Avoidance


HMRC is very successful at tackling tax avoidance and employs teams of tax, legal and accountancy experts to challenge those who try to get out of paying their tax.

Anyone tempted to use a tax avoidance scheme should think very carefully about the costs, the disruption caused by having to deal with HMRC enquiries and potentially lengthy litigation, and uncertainty over the outcome they may face as a result. 

Read the full article here:

PCA tax information


The PCA is working with HM Revenues and Customs to help players hit by hefty bills after being caught up in tax schemes.

Hundreds of players and ex-pros are facing huge bills and even bankruptcy after putting cash into tax-avoidance schemes – and the PCA is keen to offer guidance to worried investors. 

Read the full article here: