PAYE95095 - Reconcile individual: HMRC delay: ESC A19: authorisation of tax to be given up
Amounts of tax given up under ESC A19 which exceed certain limits must be authorised by the appropriate grade.
»Ê¹ÚÌåÓýapp 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
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- Check that the ESC A19 conditions for giving up tax are satisfied