Accelerated payments were introduced last year, in the Finance Act 2014 and National Insurance Contributions Act 2015.
In a statement, financial secretary to the treasury, David Gauke, said accelerated payments had been “a real game changer”.
“It is no longer possible for these individuals to avoid tax and sit on the money while their affairs are investigated. This first £1bn received in accelerated payments shows that we are turning the tables on those looking to avoid paying their fair share.”
Jennie Granger, HMRC’s director general for enforcement and compliance, said it is winning “around 80% of avoidance cases that people litigate. And many more are settling before litigation”.
Under the accelerated payment rules, disputed tax is paid up front by avoidance scheme users.
They apply where avoidance schemes are subject to the Disclosure of Tax Avoidance Schemes rules or the General Anti-Abuse Rule, or where they are similar to a scheme that has already been defeated in the courts.
More than 25,000 notices to pay disputed tax have been issued by HMRC since August 2014.
By the end of 2016, HMRC expect to have completed issuing around 64,000 to give £5.5bn in payments by March 2020.
The notices have received widespread criticism from the tax industry, with commentators labelling them “draconian” and “morally questionable”
However, earlier this year, a challenge to the legality of HM Revenue & Customs’ accelerated payment notices was rejected by the High Court.
