HMRC has withdrawn 6,000 accelerated payment notices (APNs) since they were introduced in 2014.
APNs allow the revenue to collect tax in disputes before the outcome has been decided by tribunal.
More than 80,000 APNs have been issued since 2014. Since 2016, the number of retractions has doubled from 3,000 to 6,000.
When issued with a APN, taxpayers have just 90 days to pay up or face hefty fines.
Commenting on the withdrawal figures, Adam Craggs, partner and head of the tax disputes practice at law firm RPC, said: “APNs have always been controversial and these figures are going to do little to silence their critics or reassure taxpayers that HMRC is exercising its powers in a proportionate and lawful manner.”
“Clearly, HMRC doesn’t always get it right, so businesses and individuals who feel they’ve been issued with an APN in error should not simply feel they have to accept it and pay up.”
