SAM101121 - Records: maintain taxpayer record: HMRC delay in using information (Action Guide)

If the conditions of Extra Statutory Concession A19 are satisfied the office with responsibility for processing work should follow steps 1 - 11 below.

For details of how to access any of the SA functions, select ‘Index of Functions’ on the left of the screen.

1. Thoroughly review the papers relating to the claim of HMRC delay in using information, to extract the information needed to calculate the amount to be given up
2. Use that information, the taxpayer’s Self Assessment, or the Revenue Calculation to establish the amount to be given up
3. Write to the taxpayer
 
  • Remind him or her of the liability for the year
 
  • State the amount that is to be given up, because ‘the circumstances of the underpayment satisfy conditions for the tax (including Class 4 NIC if appropriate) to be given up under an HMRC concession’
 
  • Apologise again if appropriate
4. Use function VIEW STATEMENT to establish the details of each charge (SAM121380) that you want to remit. Note: If tax or Class 4 NIC is given up under ESC A19 it must always be done by way of formal remission on form C495 (ESC A19). No other method of reducing the amount to be paid should be used
 
  • Complete form C495 using the information obtained. Ensure that you are completing the latest print of the form
 
  • Do not include amounts relating to accruing interest
5. Pass the completed form with case papers to the authorising officer, who should check that ESC A19 has been applied correctly. The authorising limits can be found in the PAYE Manual at PAYE95095
  The authorising officer should
 
  • Authorise and date stamp form C495 (ESC A19), if approved
 
  • Return the form C495 (ESC A19) and case papers to the caseworker
6. Take a photocopy of form C495 (ESC A19) for the taxpayer’s file or PN folder
7. Enter details on the office electronic central record entitled ‘HMRC delay - ESC A19’
8. Send the completed form C495 (ESC A19) to the relevant Debt Management office to input the Class 5(b) remission
9. Use function MAINTAIN SA NOTES to enter a brief note of actions taken
10. BF the case to review the remission
11. If the MAINTAIN REMISSIONS screen does not show Type 5(b), ask for the remission to be cancelled and input correctly

Home | Main Contents | Manual Contents
Previous Page | Next Page | Top | Menu