PAYE95000 - Reconcile individual: HMRC delay: ESC A19: contents

 
Page Description

PAYE95001

Introduction

PAYE95005

Text of the concession

PAYE95010

Who is eligible?

PAYE95011

Employer error

PAYE95015

What duties can be given up?

PAYE95020

Important points to bear in mind

PAYE95025

Basic tests to be applied

PAYE95030

Underpayments - communication with the taxpayer

PAYE95035

Underpayments - treat each year separately

PAYE95040

Over-repayments

PAYE95045

Failure to use information - type of information

PAYE95050

When was information received from the taxpayer?

PAYE95055

Information from the employer

PAYE95060

Information from the DWP

PAYE95065

What years?

PAYE95070

Exceptional circumstances - Key points

PAYE95075

Exceptional Circumstances - Examples

PAYE95080

Reasonable Belief

PAYE95081

Reasonable belief - factors

PAYE95085

ESC A19: Flowchart

PAYE95090

Turning down claims for relief and objections by taxpayers

PAYE95095

Authorisation of tax to be given up

PAYE95105

HMRC Delay ESC A19 - Office Record

PAYE95110

Control of ESC A19 Office Record and LOMR

PAYE95115

Procedure in SA cases