EP6624 - Underpayments/Overpayments: ESC A19:'Official error (ESC A19)' Establishment file
Each office must keep an establishment file entitled 'Revenue
Delay (ESC A19)' to record all tax given up and excessive
repayments not recovered.
Three separate lists should be kept in the file, marked SA (for SA cases only - see SA Manual), PW and PR. List PW will record amounts that have been given up under ESC A19 and have not been notified to the taxpayer in an informal calculation. List PR is for those cases where a calculation has been issued and the decision is subsequently made to remit the underpayment. The headings on both lists should be as follows:
Lists PW and PR
- Date
- Consecutive Number
- Name
- NINO
- Year(s) - for cases involving more than one year show each year on a separate line with its own consecutive number
- Amount given up in each year
- DR reference
- Authorised & initials
