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HMRC internal manual

PAYE Manual

Reconcile individual: HMRC delay: ESC A19: HMRC delay ESC A19 - office record of amounts given up

Each office must keep a central record titled ‘HMRC Delay (ESC A19)’ to record all tax given up and over-repayments not recovered. If possible the record should be electronic.

It must be maintained accurately so it is complete and reliable.

A higher officer should control and monitor the file containing HMRC Delay cases in each office.

The column headings for the central record are

  • Date
  • Consecutive Number
  • Name
  • NINO
  • Year - (for cases involving more than one year show each year separately with its own consecutive number)
  • Amount
  • DR reference (if appropriate)
  • Authorised by (if authorisation is required - see PAYE95095)