EP6611 - Underpayments/Overpayments: ESC A19: Failure to use information - type of information

ESC A19 specifies information supplied by

• a taxpayer about his or her own income, gains or personal circumstances, or

• an employer, where the information affects a taxpayer's coding, or

• the Department of Work and Pensions (formerly DSS), about a taxpayer's state retirement, disability or widow's pension.

Claims that information from sources other than the above has a bearing on the arrears, and that therefore the tax should be written off, should be turned down. You should take the same view if the information was received in such a muddled, obscure or remote form that we could not reasonably have acted upon it. Seek advice from PAYE Technical Advice - Shipley in cases of difficulty.