EP6602 - Underpayments/Overpayments: ESC A19: Who is eligible?

• Individuals only can benefit from the concession, in respect of their personal tax and, where appropriate, Class 4 NIC. ESC A19 does not apply to their liabilities as an employer or contractor, or to companies, trusts or any other entity.

• Relief under ESC A19 should be given whenever you come across a case where all the conditions are clearly met. In such cases a claim is not required. However, it will often not be possible to form a clear view of the position from our records and you should not assume that relief is due in the absence of clear evidence that, for example, it was reasonable for the taxpayer to believe his affairs were in order (EP6118). In these cases you should notify the arrears to the taxpayer in the normal way. Where the taxpayer objects on the grounds that he or she was unaware that tax was owed, you should seek whatever information is needed to make a decision on ESC A19.