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Contents

Official guidance
PAYE Manual

PAYE90000 · Reconcile individual: underpayments

  • PAYE90001 · Introduction
  • PAYE90010 · Voluntary direct payments
  • PAYE90011 · Work item 236 - issue request for voluntary payment
  • PAYE90015 · Over repayment of tax / supplement
  • PAYE90020 · PAYE directions
  • PAYE90025 · PAYE underpayments
  • PAYE90030 · Revenue loss - remission of tax
  1. Reconcile individual: underpayments: contents
  2. Reconcile individual: underpayments: revenue loss - remission of tax

PAYE90030 | Reconcile individual: underpayments: revenue loss - remission of tax

From HM Revenue & Customs · PAYE Manual

When a tax underpayment cannot be recovered in any other way, you should consider remission.

Guidance for Revenue Delay ESC A19 cases can be found at PAYE95000 onwards.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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