An appeal against penalties for the late payment of PAYE and National Insurance contributions due under accelerated payment notices was allowed after it was held that the notices had not been received. 

On 20 October 2017, HM Revenue and Customs (HMRC) issued accelerated payment notices (APNs) to the appellant company for the tax year ended 5 April 2014: (1) An APN for income tax (PAYE) amounting to £40,871; and (2) An APN for National Insurance contributions (NICs) amounting to £22,318. 

The accelerated payments were due for payment no later than 23 January 2018. As payment had not been received by HMRC by the due date, penalties were payable (under FA 2009, Sch 56, paras 3(2) and 3(3)). The appellant appealed. 

The appellant claimed that the original APNs had not been received. On 3 July 2018, HMRC ‘resent;