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HMRC internal manual

PAYE Manual

Reconcile individual: HMRC delay: ESC A19: over-repayments

If a taxpayer is notified by HMRC that they received an over-repayment of tax in error, more than 12 months after the end of the tax year in which that repayment was made, then the taxpayer may have grounds for making an ESC A19 claim.

In order for the taxpayer to qualify there has to have been a failure by HMRC to make proper and timely use of information, which led to the delay in recovering the over-repayment.

In all cases the ‘reasonable belief’ test must be satisfied PAYE95080.

Repayments that are sent in error to the wrong person, or which exceed the tax actually paid, are not arrears of tax, and cannot be given up under ESC A19. These incorrect repayments do not qualify for consideration under ESC A19.