PAYE95105 - Reconcile individual: HMRC delay: ESC A19: HMRC delay ESC A19 - office record

Each office must keep a central record (formerly an establishment file) entitled 'HMRC Delay (ESC A19)' to record all tax given up and over -repayments not recovered. Where possible the record should be electronic(This text has been withheld because of exemptions in the Freedom of Information Act 2000) (This text has been withheld because of exemptions in the Freedom of Information Act 2000).

Three separate lists should be recorded. These are

• PR for PAYE Remitted

List PR is for those cases where a calculation has been issued and the decision is subsequently made to remit the underpayment.

• PW for PAYE Waived

List PW will record amounts that have been given up under ESC A19 and have not been notified to the taxpayer in an informal calculation.

• SA for SA cases only.

The headings on these lists should be as follows:

• Date
• Consecutive Number
• Name
• NINO
• Year(s) - for cases involving more than one year show each year on a separate line with its own consecutive number
• Amount given up in each year
• DR reference
• Authorised and initials