PAYE95025 - Reconcile individual: HMRC delay: ESC A19: basic tests to be applied

»Ê¹ÚÌåÓýappre are conditions in ESC A19 which must be met before arrears may be given up. Consider each of them to help you in your decision

  • Do the arrears arise because of HMRC failure to make proper and timely use of information received from the taxpayer, their employer or the DWP? (PAYE95045)
  • Did the information received by HMRC indicate more tax should have been paid? (PAYE95045)
  • Are CY-1 arrears involved?  (PAYE95065)
  • Has HMRC notified an over-repayment more than 12 months after the end of the tax year the original repayment was made? (PAYE95040)
  • Have we made repeated failures for ‘exceptional circumstancesâ€� to apply, which might lead you to consider giving up arrears of tax for CY-1? (PAYE95070)
  • Do you think it was reasonable for the taxpayer to believe that their tax affairs were in order? (PAYE95080)