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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Reconcile individual: underpayments: revenue loss - remission of tax

When a tax underpayment cannot be recovered in any other way, you should consider remission.

Guidance for Revenue Delay ESC A19 cases can be found at PAYE95000 onwards.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)