PAYE95045 - Taxpayer end of year: HMRC delay: ESC A19: failure to use information - type of information

ESC A19 specifies information supplied by

• a taxpayer about his or her own income, gains or personal circumstances

or

• an employer, if the information affects a taxpayer's coding

or

• the DWP, about a taxpayer's state retirement, disability (this includes incapacity benefit notified on P46(IB) or widow's pension.

This can also be taken to include information sent by agents and pension providers.

Claims that information from other sources have a bearing on the arrears, and that the tax should be written off, should be turned down.

You should also take the same view if the information was received in such a muddled, obscure or remote form that HMRC could not reasonably have acted upon it.

Seek advice from PSN PAYE Technical, Shipley in cases of difficulty.