PAYE95055 - Taxpayer end of year: HMRC delay: ESC A19: information from the employer

If we cannot trace information from the employer that affects the taxpayer's coding, such as forms P45, P46 or P46 (car), follow the line at PAYE95050.

Employer returns

The date of receipt is the key date the information was received. This is found on EBS (Employer Business Service) for forms P35/P14 and on ECS (Employer Compliance System) for forms P11D.

Form P14

The P14 is a factor in determining ESTPAY, on which several allowances and restrictions in the code are based. Guidance on ESTPAY can be found at PAYE13060. If HMRC fails to post the latest available ESTPAY figure in accordance with that guidance then any resulting underpayment may be considered under ESC A19. Sometimes it can be difficult to establish why the wrong ESTPAY was used and you need to be sure that HMRC was at fault before treating it as a failure for ESC A19 purposes.

Form P11D

Information on form P11D for taxable benefits can be used to update the code for the current year. Failure to do so can be taken into account for ESC A19. The measure of the underpayment that may be considered is the difference between the amount coded out and the forecast figure on the ECS printout.

• If the actual benefit turns out to be greater than the forecast, that excess will not come within ESC A19.

Form P11D may also be used to code out benefits for the following year (CY+1), but this should not be treated as information for ESC A19 purposes. See example 2 PAYE95075.