EP6613 - Underpayments/Overpayments: ESC A19: Information from the employer

Where we cannot trace information from the employer that affects the taxpayer's coding, such as forms P45, P46 or P46 (car), follow the line at EP6612.

• Where a return from the employer could be a factor the date of receipt is the date the return was received by the Revenue. This date can be found on EBS (Employer Business Service) for forms P35/P14 and on ECS (Employer Compliance System) for forms P11D.

• The P14 is a factor in determining ESTPAY, on which, for example, the CTC restriction for 2001/02 and 2002/03 is based.  If the restriction is too small because we have failed to use the latest available figure to arrive at ESTPAY the resulting underpayment may be considered for A19 treatment.

• A return of expenses on form P11D should be used, if necessary, to update the code for the current year  in respect of benefits, and failure to do so can be taken into account for ESC A19. The measure of the underpayment that may be considered for A19 treatment is the difference between the amount coded out and the forecast on the ESC printout.  Where the actual benefit turns out to be greater than the forecast, that excess will not come within A19. The return may also be used to code out benefits for the following year (CY+1), but this should not be treated as information for ESC A19 purposes.

• By the strict wording of the concession a form P11D should not be taken into account for ESC A19 purposes for the year of the return itself, as it does not affect the coding for that year. However, we have accepted that we should act on the information in the return within a reasonable period of receiving it, applying the time limits in the concession. For example, a P11D for 2002/03 returned in August 2003 may be the first notification that taxable benefits were received in that year. Subject to the other conditions of ESC A19, we have until 5 April 2005 to include the benefits in an informal calculation for 2002/03.