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HMRC internal manual

PAYE Manual

Reconcile individual: HMRC delay: ESC A19: when was information received from the taxpayer?

You should determine when information was received from the taxpayer and when HMRC should have acted on it.

See PAYE95055 for information received from an employer and PAYE95060 for information received from DWP. Make a note of the date of receipt and calculate the cut off point, for ESC A19 purposes.

The cut off date is 12 months after the end of the tax year in which the information was received. If this criterion is not met, cases may be considered, exceptionally, where

  • HMRC has failed more than once to act on information about the same source of income


  • As a result, arrears have built up over two or more whole tax years (that is, the year ended 5 April), of which CY-1 is the latest (see PAYE95065)

If there is no trace of information, or dates of contact that the taxpayer claims was sent or made, each case should be judged on its merits, using whatever is available on the taxpayer record.

The benefit of the doubt should be given that the information was received if it is likely that it was. However you can make further enquiries with the taxpayer, their employer and / or pension payer.