PAYE95110 - Reconcile individual: HMRC delay: ESC A19: control of office record and LOMR

The figures should be totalled annually at the end of each October and reported on LOMR (Office Level Data - Management Statistics) in the following December.

If more than one year's underpayment is given up in respect of the same customer, each year should be counted as a ‘case’ for LOMR purposes.’

A Higher Officer should be nominated to control and monitor the file containing HMRC Delay cases in each office.

Arrears given up under ESC A19 are otherwise properly due. It is important that the lists are maintained clearly and accurately so that there is a complete and reliable record of the amounts involved.

Measures should be put in place to ensure that the figures can be readily and accurately totalled for entry on LOMR each December.