PAYE95010 - Taxpayer end of year: HMRC delay: ESC A19: who is eligible?

Individuals only can benefit from the concession, in respect of their personal tax and, if appropriate, Class 4 NIC PAYE95015. ESC A19 does not apply to their liabilities as an employer or contractor, or to companies, trusts or any other entity.

If all the conditions are clearly met, the concession can be considered. This also applies in cases where no claim has been sent in by the taxpayer. However, it will often not be possible to form a clear view of the position from our records and you should not assume that relief is due in the absence of clear evidence that, for example, it was reasonable for the taxpayer to believe his affairs were in order PAYE95080.

You should notify the arrears to the taxpayer and if the taxpayer objects on the grounds that they were unaware that more tax was owed, you should seek whatever information is needed to make a decision on ESC A19.