SolvedPAYE95065 | Reconcile individual: HMRC delay: ESC A19: what years?
From HM Revenue & Customs · PAYE Manual
We can consider ESC A19 for any tax year except CY. CY arrears are not arrears notified late, after the end of the relevant tax year.
Proper and timely use of information ordinarily prevents consideration of arrears notified CY-1. There is only potential for the concession to apply to CY-1 under the exceptional circumstance's limb, where all of its criteria are met.
Exceptional circumstances
HMRC failed more than once to make proper use of the facts they had been given about one source of income
HMRC allowed the arrears to build up over two whole tax years in succession by failing to make proper and timely use of the information we had been given
HMRC is satisfied that it was reasonable for the taxpayer to believe that their tax affairs were in order.
In accordance with PAYE95045 the above also means CY-1 arrears cannot be given up in isolation .