PAYE95065 - Taxpayer end of year: HMRC delay: ESC A19: what years?

Main time limit

Arrears may be given up for any year, apart from the current year (CY) and the year before (CY-1).

Exceptional circumstances

If HMRC fails to act on the same information

• on more than one occasion
• and, as a result, the arrears have built over two or more complete tax years
• and the latest of those years is CY-1

then, as long as the conditions have been met, you may also give up the relevant tax for CY-1. See example 3 at PAYE95075.