PAYE95110 - Reconcile individual: HMRC delay: ESC A19: control of office record and LOMR

The central record figures should be totalled annually at the end of each October and reported on LOMR (Office Level Data - Management Statistics) in the following December.

If more than one year's underpayment is given up in respect of the same taxpayer, each year should be counted as a ‘case’ for LOMR purposes.

Measures must be in place so the figures can be readily and accurately totalled to enter on LOMR.

The central record figures will be compared to the Revenue Losses recorded in NPS and SA to make sure that records are being accurately maintained.