EP6600+ - Employment Procedures Manual: Contents

CHAPTER 7 - UNDERPAYMENTS AND OVERPAYMENTS
Revenue delay

EP6600 Underpayments/Overpayments: Revenue delay: Overview
EP6601 Underpayments/Overpayments: Revenue delay: Extra Statutory Concession A19
EP6602 Underpayments/Overpayments: ESC A19: Who is eligible?
EP6603 Underpayments/Overpayments: ESC A19: What duties can be given up?
EP6604 Underpayments/Overpayments: ECS A19: Important points to bear in mind
EP6605 Underpayments/Overpayments: ESC A19: Basic tests to be applied
EP6606 Underpayments/Overpayments: ESC A19: - prompt action necessary
EP6607 Underpayments/Overpayments: ESC A19: Underpayments - communication with the taxpayer
EP6608 Underpayments/Overpayments: ECS A19: Underpayments - treat each year separately
EP6609 Underpayments/Overpayments: ECS A19: Over-repayments
EP6611 Underpayments/Overpayments: ESC A19: Failure to use information - type of information
EP6612 Underpayments/Overpayments: ESC A19: When was information received from the taxpayer?
EP6613 Underpayments/Overpayments: ESC A19: Information from the employer
EP6614 Underpayments/Overpayments: ESC A19: Information from the DWP
EP6615 Underpayments/Overpayments: ESC A19: What years?
EP6616 Underpayments/Overpayments: ESC A19: Exceptional circumstances - Key points
EP6617 Underpayments/Overpayments: ESC A19: Exceptional Circumstances - Examples
EP6618 Underpayments/Overpayments: ESC A19: Reasonable Belief
EP6619 Underpayments/Overpayments: ESC A19: Flowchart
EP6620 Underpayments/Overpayments: ESC A19: Turning down claims for relief and appeals/objections by taxpayers
EP6621 Underpayments/Overpayments: ESC A19: Authorisation of tax to be given up
EP6622 Underpayments/Overpayments: ESC A19: Procedure for giving up tax
EP6624 Underpayments/Overpayments: ESC A19:'Official error (ESC A19)' Establishment file
EP6625 Underpayments/Overpayments: ESC A19: Control of Establishment file and LOMR
EP6626 Underpayments/Overpayments: ESC A19: Procedure in SA cases