APNs for some schemes (notably AML but also a few others) were issued in late 2015/early 2016 and where representations were made, have been stalled ever since by the various legal challenges (Judicial Review) going through the Courts.

The JR on the AML cases appears to have been lost and as a result HMRC has decided that all the representations made are ineffective.

We are therefore now seeing those representations being rejected and demands made for the money.

Unfortunately, if you thought that silence from HMRC meant that the problem has gone away, it has not.

We're not sure if those dealing with the AML book of customers are advising them of the next steps or not. From our own clients with AML in their history it appears not.

Our view is that HMRC continues to fall short of the terms and conditions laid down in various legal actions as to their required conduct.

If that is the case, then the required action around the consideration and result of any representation made has yet to be met and the sums demanded are not yet due.

In order to benefit from any further delay, you will need to respond to any claim from HMRC to the contrary.

Be very clear here please.

The Courts have set out a process that HMRC must be able to demonstrate has happened. Until they have done so, the APN is not able to be collected. In the event that the processes have been completed correctly, then the APN will become payable. Failure to pay will attract penalties.

Action taken which claims that the process is incomplete will delay but not remove the liability.

There are however continued failings in HMRC conduct and these may buy you a few more weeks/months.