Tax avoidance schemes: accelerated payments

Those who use a disclosed avoidance scheme on this list may be required to pay an upfront payment of tax called an accelerated payment.

HM Revenue & Customs (HMRC) gives an avoidance scheme a scheme reference number (SRN) when a promoter notifies HMRC of the scheme under the rules for disclosing a tax avoidance scheme (DOTAS) [See additional links below] . Users will need to make an accelerated payment of tax to HMRC on some DOTAS schemes while the scheme is under dispute with HMRC.

Users of those schemes with a reference number on the linked list above are those who may receive a notice to make an accelerated payment. For an Accelerated Payment notice to be issued for any specific scheme included on this list, the criteria in the legislation will need to be met.

HMRC began to phase in the issue of notices in August 2014. The list contains SRNs rather than scheme names as taxpayers will have used this to identify their use of an avoidance scheme when completing their Self-Assessment return. Promoters of avoidance schemes are also not required to disclose scheme names to HMRC. The SRN is all the user will need in order to identify whether their scheme is on the list.

If you cannot remember your SRN, contact your agent or advisor, or HMRC on 03000 530435.

If you want to settle an avoidance issue now please call HMRC on 03000 530435. If you are a High Net Worth Unit or Large Business customer, please contact your Customer Relationship Manager.

If you have a query about the linked list of SRNs, please call HMRC on 03000 530435.

The accelerated payment regime was announced at Budget 2014, (Accelerated payments of tax for avoidance schemes) [See additional links below] and has been brought into law in Finance Act 2014, Part 4 [See additional links below] . It’s been introduced to tackle the very small minority of taxpayers who use tax avoidance schemes.

Find out more about how HMRC deals with Tax Avoidance on HMRC’s Tax Avoidance pages [See additional links below].

If you are worried that you may be involved in tax avoidance but don’t appear to have an SRN, please read HMRC’s Tempted by Tax Avoidance pages [See additional links below]. They give some common indicators for avoidance. HMRC also publishes Spotlights [See additional links below], a warning on current avoidance issues.

Guidance on the measures brought into law can be found here, http://www.hmrc.gov.uk/specialist/acc-pymts-f-notices.pdf . [See additional links below].
..

采用本清单中公开的避税方案的纳税人，可能需缴纳一笔预先支付的税款，称之为加速支付。英国税务海关总署（HM Revenue & Customs，简称HMRC）在披露避税方案规则（DOTAS）[详见下文附加链接]下，对某一避税方案进行通知时，会为其分配一个方案参考编号（SRN）。对于某些DOTAS方案，在方案与HMRC的争议期间，使用者需向HMRC进行加速支付税款。上述链接列表中的方案编号使用者，可能是收到要求进行加速支付通知的对象。若要针对本清单中任何特定方案发出加速支付通知，必须满足立法中的相关标准。自2014年8月起，HMRC开始分阶段实施通知的发放。本清单包含的是SRN而非方案名称，因为纳税人在填写自我评估申报表时，会使用此编号来识别他们使用的避税方案。避税方案的推广者也不必向HMRC披露方案名称。用户只需提供SRN，即可确认其方案是否在本清单之中。若您忘记您的SRN，请联系您的代理人或顾问，或拨打HMRC客服电话[phone]。若您希望立即解决避税问题，请拨打HMRC客服电话[phone]。如果您是高净值单元或大型企业客户，请联系您的客户关系经理。若您对SRN的链接列表有疑问，请拨打HMRC客服电话[phone]。加速支付制度于2014年预算中宣布，（针对避税方案的加速支付税款）[详见下文附加链接]，并在2014年财政法案第4部分[详见下文附加链接]中成为法律。该制度的引入旨在应对极少数使用避税方案的纳税人。更多关于HMRC如何处理避税问题的信息，请访问HMRC的避税页面[详见下文附加链接]。如果您担心自己可能参与了避税活动，但似乎没有SRN，请阅读HMRC的《诱惑避税》页面[详见下文附加链接]，其中提供了一些常见的避税迹象。HMRC还发布《焦点》[详见下文附加链接]，对当前的避税问题发出警告。关于法律措施的实施指南，请参阅以下链接，http://www.hmrc.gov.uk/specialist/acc-pymts-f-notices.pdf [详见下文附加链接]。