PAYE95025 - Reconcile individual: HMRC delay: ESC A19: basic tests to be applied

There are conditions in ESC A19 which must be met before arrears may be given up. Consider each of them to help you in your decision

• Do the arrears arise because of HMRC failure to make proper and timely use of information received from the taxpayer, their employer or the DWP? (PAYE95045)
• Are we notifying the arrears more than 12 months after the end of the tax year in which we received the information (PAYE95065)
• Is there an over-repayment that we are notifying to the taxpayer more than 12 months after the end of the tax year in which the repayment was made? (PAYE95040)
• Do ‘exceptional circumstances’ apply, which would mean that you could also consider tax for CY-1? (PAYE95070)
• Do you think it was reasonable for the taxpayer to believe that their tax affairs were in order? (PAYE95080)