PAYE95100 - Taxpayer end of year: HMRC delay: ESC A19: procedure for giving up tax
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Submit the case to the Authorising Officer PAYE95095 for authority not to make an informal calculation, or to remit the underpayment if the calculation has been issued.
- Record an E Note on the taxpayer's record of
- the office name
- the year(s)
- a brief note of the circumstances
- the amount
- whether a calculation has been issued (Yes or No)
- the DR reference number
- the date and signature of the Authorising Officer.
- Update the clearance summary(CS) screens with detail of any remissions.
- Make the entries in the central office record (formerly the establishment file) in accordance with PAYE95105.
In ‘no file’ cases
- keep the 'HMRC delay' papers in the office record.
