EP6620 - Underpayments/Overpayments: ESC A19: Turning down claims for relief and appeals/objections by taxpayers

• If the taxpayer objects to the refusal of ESC A19 relief, carefully review the case in the light of the objection.

• Where you still think that relief is not due refer the case to a Higher Officer for review.

• There is no right of appeal against the refusal to give up tax under ESC A19. However, taxpayers are entitled to have their claim reviewed where they dispute the refusal decision (see EP6604). When turning down a taxpayer's objection to the refusal of the claim provide the taxpayer with leaflet Code of Practice 1 "Putting things right" which explains how he or she can take the matter further, if desired.