PAYE95090 - Taxpayer end of year: HMRC delay: ESC A19: turning down claims for relief and objections by taxpayers

If the taxpayer objects to the refusal of ESC A19 relief

• carefully review the case in the light of the objection.

As an objection will relate to real or alleged failure by HMRC to follow instructions, it should be recorded as a complaint at that stage.

• If you still think that relief is not due, refer the case to a Higher Officer for review.

There is no right of appeal against the refusal to give up tax under ESC A19. However, taxpayers are entitled to have their claim reviewed if they dispute the refusal decision PAYE95020.

If you turn down an objection to the refusal of relief, provide the taxpayer with fact sheet C/FS: ‘Complaints and putting things right’ which explains how they can take the matter further, if desired.