PAYE95045 - Reconcile individual: HMRC delay: ESC A19: failure to use information - type of information

The opening paragraph of ESC A19 specifies that arrears of income tax and capital gains tax may be given up if they result from HMRC failure to make proper and timely use from information supplied by

• A taxpayer about his or her own income, gains or personal circumstances

• An employer, if the information affects a taxpayer's coding

• The DWP, about a taxpayer's state retirement, disability (this includes incapacity benefit notified on P46(IB) or widow's pension

Information from the taxpayer can also include information sent by their agent.

Information received from a pension payer is classed as employer information.

Although the taxpayer will not always be party to information received from employers and the DWP, they should be able to verify that they provided information to their employer or DWP which would then be sent to HMRC. You should determine whether the payer actually sent that information to HMRC.

Claims that information from other sources has a bearing on the arrears should be refused unless the information is something that HMRC uses to notify taxpayers’ liability or tax codes in day to day business.

If the information is alleged to have been sent to HMRC in such an obscure or remote form that HMRC could not reasonably have acted upon it, then the taxpayers claim for the concession should be refused.