SolvedPAYE95095 | Reconcile individual: HMRC delay: ESC A19: authorisation of tax to be given up
From HM Revenue & Customs · PAYE Manual
Amounts of tax given up under ESC A19 which exceed certain limits must be authorised by the appropriate grade.
The levels of responsibility for working a case and the limits for authorising Revenue Loss are based on amounts, as shown in the following table.
| Action | £2,500 or less | £2,501 to £10,000 | More than £10,000 |
|---|---|---|---|
| Case worked by | AO | AO | O |
| Authorised by | None required | O | HO |
| Revenue Loss recorded by | AO | AO | AO |
Where an amount is required to be authorised, the authorising officer must
Check that the ESC A19 conditions for giving up tax are satisfied