EP6607 - Underpayments/Overpayments: ESC A19: Underpayments - communication with the taxpayer

Good communication with the taxpayer is vital. Where you decide that it is not appropriate to write off the underpayment under ESC A19 the informal calculation should be accompanied by an explanation of the underpayment. If for some reason it is not possible to issue the calculation immediately or to quantify the arrears precisely, a letter or phone call warning the taxpayer that he or she will owe some tax for, say, CY-1 may keep the case within the time limits in the concession. If you telephone the taxpayer make a note of the conversation on E Notes.