EP6603 - Underpayments/Overpayments: ESC A19: What duties can be given up?

• Only personal income tax, Class 4 NIC and capital gains tax may be given up under the concession. It does not apply to any other tax or contribution.

• Although Class 4 NIC is not specifically mentioned in the concession it has always been our practice to give it up whenever the associated tax is being given up under ESC A19.

• Where there is more than one reason for an underpayment you should write off only the part that is attributable to the Revenue's failure to act on information under ESC A19.

• Only the net underpayment in any year should be given up. So, for example, if tax of £500 on benefits attracts relief under ESC A19, but additional pension relief of £200 is due, only the net amount of £300 should be given up. But, see EP6608 where there is an overpayment available for set off from another year.