Skip to content
Solved
SearchBrowse
Sign in

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: procedure in SA cases

PAYE95115 | Reconcile individual: HMRC delay: ESC A19: procedure in SA cases

From HM Revenue & Customs · PAYE Manual

The procedures set out at PAYE95090 to PAYE95105 are slightly different for cases within SA - follow the guidance in ‘HMRC delay in using information’ at SAM101120 in the SA Manual.

Previous
PrivacyTerms