PAYE95000 - Reconcile individual: HMRC delay: ESC A19: contents
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Introduction |
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Text of the concession |
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Who is eligible? |
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Employer error |
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What duties can be given up? |
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Important points to bear in mind |
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Basic tests to be applied |
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Underpayments - communication with the taxpayer |
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Underpayments - treat each year separately |
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Over-repayments |
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Failure to use information - type of information |
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When was information received from the taxpayer? |
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Information from the employer |
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Information from the DWP |
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What years? |
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Exceptional circumstances - Key points |
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Exceptional Circumstances - Examples |
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Reasonable Belief |
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Reasonable belief - factors |
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ESC A19: Flowchart |
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Turning down claims for relief and objections by taxpayers |
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Authorisation of tax to be given up |
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HMRC Delay ESC A19 - Office Record |
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Control of ESC A19 Office Record and LOMR |
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Procedure in SA cases |
