HMRC internal manual

PAYE Manual

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HM Revenue & Customs
Published
Updated:
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  1. Contents

PAYE95000 - Reconcile individual: HMRC delay: ESC A19: contents

  1. PAYE95001
    Introduction and glossary of terms
  2. PAYE95005
    Text of the concession
  3. PAYE95010
    Who is eligible?
  4. PAYE95011
    Employer error
  5. PAYE95025
    Basic tests to be applied
  6. PAYE95035
    Underpayments - overpaid tax for other tax years
  7. PAYE95040
    Over-repayments
  8. PAYE95045
    Failure to make proper and timely use of relevant information
  9. PAYE95050
    When was information received from the taxpayer?
  10. PAYE95055
    Information from the employer
  11. PAYE95060
    Information from the DWP
  12. PAYE95065
    What years?
  13. PAYE95070
    Exceptional circumstances - repeated failures
  14. PAYE95075
    Examples
  15. PAYE95080
    Reasonable belief
  16. PAYE95081
    Reasonable belief - factors
  17. PAYE95085
    Advisory Tool (internal use only)
  18. PAYE95090
    Turning down claims for relief and objections by taxpayers
  19. PAYE95095
    Authorisation of tax to be given up
  20. PAYE95105
    HMRC delay ESC A19 - office record of amounts given up
  21. PAYE95115
    Procedure in SA cases
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