EP6604 - Underpayments/Overpayments: ECS A19: Important points to bear in mind

Relief under ESC A19 is not the same as financial redress that we may pay under Code of Practice 1 ("Putting things right") as compensation for Revenue mistakes and delays. You should consider any claim for such redress as a separate matter, whether or not ESC A19 applies. Guidance can be obtained from the Redress Handbook and from your Area or Regional customer relations teams.

Remember that ESC A19 is a concession, not a statutory right. The taxpayer cannot appeal against our refusal to grant it (see EP6620 where the taxpayer challenges your decision), but can ask the Regional Director's office to review the matter under our normal complaints procedure. A taxpayer that remains dissatisfied can apply to the Adjudicator or, through a Member of Parliament, to the Parliamentary Ombudsman. They will check that we have applied our internal instructions on the application of ESC A19 fairly and consistently.

Tax that is legally due should not be given up lightly. It is important that you consider carefully each case where you think ESC A19 may apply, using a logical, step by step approach. - See EP6605. Where more than one year is involved apply the tests in EP6605 to each year separately.

Exceptionally, you may receive requests for repayment of tax on the grounds that ESC A19 should have been granted, but was not. Any such request should be referred immediately to PAYE Technical Advice, Shipley before any other action is taken.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)