This Practice Note outlines the conditions in part 4 of Finance Act 2014 that must be met for an accelerated payment notice (APN) to be issued, as well as the procedures for issuing them, their effect, the penalties for failing to pay them on time and practical tips for taxpayers faced with such a notice. It also discusses the interaction of group relief claims and APNs and refers to the notices given to members of a partnership, partner payment notices (PPNs). This Practice Note was produced in partnership with Keith Gordon of Temple Tax Chambers.