Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps he is taking to ensure that staff in HM Revenue and Customs' new counter-avoidance directorate have received adequate training to deal with challenges to Accelerated Payment Notices.

HM Revenue and Customs (HMRC) ensures that all staff dealing with Accelerated Payment Notices have received appropriate training in the relevant legislation and the operational processes to be followed on receipt of representations made on accelerated payment notices that have been issued. A separate, specialised and trained team is responsible for dealing with representations received on these notices.

As part of its normal reporting of compliance and operational information, HMRC will include information on Accelerated Payments Notices in its Annual Report.