EP6621 - Underpayments/Overpayments: ESC A19: Authorisation of tax to be given up

Amounts given up under ESC A19 must be checked and authorised.

Authorisation is to be given by

• A suitably experienced Officer for amounts up to and including £400 in any one year
• A suitably experienced Higher Officer for amounts over £400 in any one year or, where more than one year is involved for the same taxpayer, the total exceeds £750

The authorising officer must

• check that the ESC A19 conditions for giving up the tax are satisfied
• check that the amount to be given up is correct
• sign the record in the taxpayer's papers
• initial the entry on the establishment file list (see EP6624)