EP6606 - Underpayments/Overpayments: ESC A19: - prompt action necessary

Prompt action can often prevent the need to consider ESC A19. For example, taking immediate steps to code out pensions, other untaxed income or taxable benefits as soon as we become aware of them (eg, by letter, phone call, forms P161, P46 (car), P11D etc) and including any potential underpayment in the code for the following year. Particular care is needed to avoid duplication of allowances or rate bands when a taxpayer retires and his or her income may split into two or three sources - see the guidance in the PAYE Manual.