»Ê¹ÚÌåÓýapp

When HMRC choose not to pursue an underpayment (debt), or in cases where the underpayment cannot be collected, if permitted you can record the underpayment as a Revenue Loss (remission / write off). You will be able to record or reverse a Revenue Loss from the Underpayment Details screen which is accessed using the Financial Events Summary screen. »Ê¹ÚÌåÓýapp PAYE Service will only allow the full amount of the Revenue Loss to be reversed.

»Ê¹ÚÌåÓýappre are strict controls on remissions / write offs and there are authorisation levels and procedures that must be followed. You will find the procedures at PAYE90030 onwards and PAYE95000 onwards for Revenue Delay ESC A19 cases.