EP6622 - Underpayments/Overpayments: ESC A19: Procedure for giving up tax
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- submit the case to the Authorising Officer (EP6621) for authority not to make an informal calculation, or to remit the underpayment if the calculation has been issued
- record as a essential note (E note) on the taxpayer's COP record
- the office name
- the year(s)
- a brief note of the circumstances
- the amount
- whether a calculation has been issued (Yes or No)
- the DR reference number
- the date and signature of the Authorising Officer
- update the clearance summary(CS) screens with detail of any remissions
- make the entries in the establishment file in accordance with EP6624.
In "no file" cases
- Keep the 'Revenue delay' papers in the office record
