PAYE95015 - Taxpayer end of year: HMRC delay: ESC A19: what duties can be given up?

Only personal Income Tax, Class 4 NIC and Capital Gains Tax may be given up under the concession. It does not apply to any other tax or contribution.

Class 4 NIC is not specifically mentioned in the concession but it has always been our practice to include it if any associated tax is being given up under ESC A19.

If there is more than one reason for an underpayment, you should write off only the part that is attributable to HMRC failure to act on information under ESC A19.

Only the net underpayment in any year should be given up. So, for example, if tax of £500 attracts relief under ESC A19, but additional pension relief of £200 is due, only the net amount of £300 should be given up.

But, see PAYE95035 if there is an overpayment available for set off from another year.