PAYE90030 - Reconcile individual: underpayments: revenue loss - remission of tax

When a tax underpayment cannot be recovered in any other way, you should consider remission. The Action Guide at PAYE90031 explains the action required for authorised officers to determine if remission is appropriate.

Guidance can also be found at PAYE95000 onwards for help with Revenue Delay ESC A19 cases.

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