EP6625 - Underpayments/Overpayments: ESC A19: Control of Establishment file and LOMR

The figures should be totalled annually at the end of each October and reported on LOMR (Office Level Data - Management Statistics) in the following December.

Where than more than one year's underpayment is given up in respect of the same customer, each year should be counted as a "case" for LOMR purposes.

A suitably experienced person, preferably at band C2, should be nominated to control and monitor the use of all Area ESC A19 Establishment files.

Tax or Class 4 NIC given up under ESC A19 is otherwise properly due. It is important that the lists are maintained clearly and accurately so that there is a complete and reliable record of the amounts involved. Particular care will be needed where there are files in different locations within an Area.

Measures should be put in place to ensure that the figures can be readily and accurately totalled for entry on LOMR in each December.