PAYE95105 - Taxpayer end of year: HMRC delay: ESC A19: HMRC delay ESC A19 - office record

Each office must keep a central record (formerly an establishment file) entitled 'HMRC Delay (ESC A19)' to record all tax given up and over -repayments not recovered. Where possible the record should be electronic – guidance can be found on the BMoEI record retention site.

Three separate lists should be recorded. These are

• PR for PAYE Remitted

List PR is for those cases where a calculation has been issued and the decision is subsequently made to remit the underpayment.

• PW for PAYE Waived

List PW will record amounts that have been given up under ESC A19 and have not been notified to the taxpayer in an informal calculation.

• SA for SA cases only.

The headings on these lists should be as follows:

• Date
• Consecutive Number
• Name
• NINO
• Year(s) - for cases involving more than one year show each year on a separate line with its own consecutive number
• Amount given up in each year
• DR reference
• Authorised and initials