PAYE95000 – Taxpayer end of year: HMRC delay: ESC A19: contents
| PAYE95001 | Introduction |
| PAYE95005 | Text of the concession |
| PAYE95010 | Who is eligible? |
| 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 |
| PAYE95085 | ESC A19: Flowchart |
| PAYE95090 | Turning down claims for relief and objections by taxpayers |
| PAYE95095 | Authorisation of tax to be given up |
| PAYE95100 | Procedure for giving up tax |
| PAYE95105 | HMRC Delay ESC A19 - Office Record |
| PAYE95100 | Control of ESC A19 Office Record and LOMR |
| PAYE95115 | Procedure in SA cases |
