HMRC has updated the issue briefing on accelerated payments, first published in July 2014, to include an updated list (as at October 2014) of tax avoidance schemes on which users may be charged an upfront tax payment (ie, an accelerated payment)
The list provides a first warning for avoidance scheme users that they may need to prepare for a notice. HMRC say they expect to send the vast majority of notices to avoidance scheme users over the course of 2014 to 2015 and 2015 to 2016.
HMRC is urging those concerned about paying the notice to get in touch with them to discuss a settlement, adding that alternative payment arrangements can be considered in cases of genuine hardship.
The updated issue briefing is available at https://www.gov.uk/government/publications/issue-briefing-tax-avoidance-scheme-users-to-make-upfront-payments/issue-briefing-tax-avoidance-scheme-users-to-make-upfront-payments
The October list of DOTAS avoidance schemes is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/367954/Reviewed_Tax_Avoidance_Scheme_Ref__Numbers_October_2014.pdf