PAYE90030 - taxpayer end of year: taxpayer underpayments: remission of tax

Remission of tax takes place where an underpayment of tax cannot be recovered in any other way. This section explains how to remit an underpayment of tax and the duties that Officers and Higher Officers need to carry out to determine if remission is appropriate.

Instructions can be found at EP6600 onwards for help with Revenue Delay ESC A19 cases. Instructions for stranded underpayments and review of other underpayments can be found in this section of the manual.

Amounts given up must be recorded in an establishment file kept for that purpose. There are 3 different establishment file lists one for SA and two for PAYE.

PAYE only cases

Two separate lists marked PW and PR should be kept in the establishment file. One list (PW) will record amounts that have been given up under ESC A19 and have not been notified to the customer in an informal calculation. The second list (PR) is for those cases where a calculation has been issued and the decision is subsequently made to remit the underpayment.

SA only cases

For SA cases you should refer to section ‘Remission’ in the ‘DARM’ business area of the SA Manual for guidance.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)