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HMRC internal manual

PAYE Manual

Reconcile individual: HMRC delay: ESC A19: authorisation of tax to be given up

Amounts of tax given up under ESC A19 which exceed certain limits must be authorised by the appropriate grade.

The levels of responsibility for working a case and the limits for authorising Revenue Loss are based on amounts, as shown in the following table.

  £2,500 or less £2,501 to £10,000 More than £10,000
Case worked by AO AO O
Authorised by None required O HO
Revenue Loss recorded by AO AO AO

Where an amount is required to be authorised, the authorising officer must

  • Check that the ESC A19 conditions for giving up tax are satisfied