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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Reconcile individual: HMRC delay: ESC A19: turning down claims for relief and objections by taxpayers

There is no statutory right of appeal against the refusal to give up tax under ESC A19. However, taxpayers are entitled to have their claim reviewed if they dispute the decision.

If a taxpayer objects to the refusal of ESC A19

  • Consider any new information in the light of the objection
  • Reply to the taxpayer explaining why the tax remains due
  • Explain the reason(s) why you think that ESC A19 cannot be applied

Any further objection may relate to real or alleged failure by HMRC to follow its processes. The objection should be recorded as a complaint at that stage.

Complaints teams consider any claim for redress, whether or not ESC A19 applies. Further guidance can be obtained from

  • C/FS: ‘Complaints and putting things right’
  • Complaints and Remedy Guidance
  • Central Complaints Advice and Support Team

A taxpayer that remains dissatisfied, following our internal complaints process, can apply to the Adjudicator or, through a Member of Parliament, to the Parliamentary Ombudsman. They will check that HMRC has adhered to internal guidance on the application of ESC A19 fairly and consistently.