Part 1 Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2

1. Introduction
2. General
3. List of relevant taxes
4. Circumstances in which follower notice may be given
5. Follower notices: corrective action and penalties
6. Follower notices: aggregate penalties
7. Circumstances in which accelerated payment notice may be given
8. Nature and recovery of accelerated payment
9. Effect of accelerated payment notice in respect of appeal
10. Penalty for failure to pay accelerated payment
11. Recovery of penalties under Part 4 of FA 2014
12. Withdrawal, modification or suspension of accelerated payment notice
13. Interpretation