PAYE95000 – Taxpayer end of year: HMRC delay: ESC A19: contents

PAYE95001Introduction
PAYE95005Text of the concession
PAYE95010Who is eligible?
PAYE95015What duties can be given up?
PAYE95020Important points to bear in mind
PAYE95025Basic tests to be applied
PAYE95030Underpayments - communication with the taxpayer
PAYE95035Underpayments - treat each year separately
PAYE95040Over-repayments
PAYE95045Failure to use information - type of information
PAYE95050When was information received from the taxpayer?
PAYE95055Information from the employer
PAYE95060Information from the DWP
PAYE95065What years?
PAYE95070Exceptional circumstances - Key points
PAYE95075Exceptional Circumstances - Examples
PAYE95080Reasonable Belief
PAYE95085ESC A19: Flowchart
PAYE95090Turning down claims for relief and objections by taxpayers
PAYE95095Authorisation of tax to be given up
PAYE95100Procedure for giving up tax
PAYE95105HMRC Delay ESC A19 - Office Record
PAYE95100Control of ESC A19 Office Record and LOMR
PAYE95115Procedure in SA cases


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