PAYE95095 - Reconcile individual: HMRC delay: ESC A19: authorisation of tax to be given up

Amounts given up under ESC A19 must be checked and authorised.

The following table shows the authorised limits for each grade.

The authorising officer must

• check that the ESC A19 conditions for giving up the tax are satisfied
• check that the amount to be given up is correct
• sign the record in the taxpayer's papers.