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Contents

Official guidance
PAYE Manual

PAYE95000 · Reconcile individual: HMRC delay: ESC A19

  • PAYE95001 · Introduction and glossary of terms
  • PAYE95005 · Text of the concession
  • PAYE95010 · Who is eligible?
  • PAYE95011 · Employer error
  • PAYE95025 · Basic tests to be applied
  • PAYE95035 · Underpayments - overpaid tax for other tax years
  • PAYE95040 · Over-repayments
  • PAYE95045 · Failure to make proper and timely use of relevant information
  • PAYE95050 · When was information received from the taxpayer?
  • PAYE95055 · Information from the employer
  • PAYE95060 · Information from the DWP
  • PAYE95065 · What years?
  • PAYE95070 · Exceptional circumstances - repeated failures
  • PAYE95075 · Examples
  • PAYE95080 · Reasonable belief
  • PAYE95081 · Reasonable belief - factors
  • PAYE95085 · Advisory Tool (internal use only)
  • PAYE95090 · Turning down claims for relief and objections by taxpayers
  • PAYE95095 · Authorisation of tax to be given up
  • PAYE95105 · HMRC delay ESC A19 - office record of amounts given up
  • PAYE95115 · Procedure in SA cases
  1. Reconcile individual: HMRC delay: ESC A19: contents
  2. Reconcile individual: HMRC delay: ESC A19: Advisory Tool (internal use only)

PAYE95085 | Reconcile individual: HMRC delay: ESC A19: Advisory Tool (internal use only)

From HM Revenue & Customs · PAYE Manual

(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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