SAM121451 - Returns: individuals returns: HMRC delay in using information (Action Guide)

If the conditions of Extra Statutory Concession A19 are satisfied, the office with responsibility for processing work should follow steps 1 - 14 below. The Debt Management office will follow advice in the Debt Management & Banking Manual (DMBM).

For details of how to access any of the SA functions, select ‘Index of Functions’ on the left of the screen.

1.	Thoroughly review the papers relating to the claim of HMRC Delay in Using Information, to extract the information needed to calculate the amount to be given up
2.	Use that information, the taxpayer’s Self Assessment, or the Revenue Calculation to establish the amount to be given up
3.	Write to the taxpayer
	* Remind him or her of the liability for the year
	* State the amount that is to be given up, because ‘the circumstances of the underpayment satisfy conditions for the tax (including Class 4 NIC if appropriate) to be given up under an HMRC concession’
	* Apologise again if appropriate
4.	Use function VIEW STATEMENT to establish the details of each charge (SAM121380) that you want to remit. Note: If tax or Class 4 NIC is given up under ESC A19 it must always be done by way of formal remission on form C495 (ESC A19). No other method of reducing the amount to be paid should be used
	* Complete form C495 using the information obtained. Ensure that you are completing the latest print of the form
	Do not include amounts relating to accruing interest
5.	Pass the completed form with case papers to the authorising officer, who should check that ESC A19 has been applied correctly. The authorisation limits can be found in the PAYE Manual at PAYE95095 ‘ESC A19: authorisation of tax to be given up’
6.	Review the payment position on the SA record and ensure the amounts to be remitted are outstanding
7.	Where credits are allocated to the amounts to be remitted, move them to other outstanding charges or to OAS as appropriate
8.	Take a photocopy of form C495 (ESC A19) for the taxpayer’s file or PN folder
9.	Enter details in the centralised office record entitled ‘HMRC delay in using information - ESC A19’
10.	Send the completed form C495 (ESC A19) to the LNW Remission Office to input the Class 5(b) remission
11.	Use function MAINTAIN SA NOTES to enter a brief note of actions taken along with details of any amounts transferred to OAS and the OAS numbers
12.	BF the case for 3 weeks to review the remission
13.	If the remission has been correctly processed, obtain OAS numbers from the previous SA Note (see Step 11) and issue SA 331 to Accounts Office, Cumbernauld advising them how to allocate the money held in OAS
14.	If the MAINTAIN REMISSIONS screen does not show Type 5(b), ask for the remission to be cancelled and re-input correctly