PAYE95050 - Reconcile individual: HMRC delay: ESC A19: when was information received from the taxpayer?

It is normally straightforward to decide when information was received from the taxpayer, and when we should have acted on it.

• You should make a note of the key date the information was received and calculate the cut off point for ESC A19 purposes.

It is acknowledged that difficulties can arise when we have no trace of information or contact that the taxpayer claims was sent or made. Every such case should be judged on its merits, using whatever evidence is available. The benefit of the doubt should be given that the information was received if you are confident that it was; for instance by making enquiries with the taxpayers employer or pension provider. You should then consider the reasonable belief test (See PAYE95080).

If you are satisfied that HMRC did not receive the information then the concession cannot apply.