PAYE95000 - Reconcile individual: HMRC delay: ESC A19: contents

1. PAYE95001

   Introduction and glossary of terms
2. PAYE95005

   Text of the concession
3. PAYE95010

   Who is eligible?
4. PAYE95011

   Employer error
5. PAYE95025

   Basic tests to be applied
6. PAYE95035

   Underpayments - overpaid tax for other tax years
7. PAYE95040

   Over-repayments
8. PAYE95045

   Failure to make proper and timely use of relevant information
9. PAYE95050

   When was information received from the taxpayer?
10. PAYE95055

    Information from the employer
11. PAYE95060

    Information from the DWP
12. PAYE95065

    What years?
13. PAYE95070

    Exceptional circumstances - repeated failures
14. PAYE95075

    Examples
15. PAYE95080

    Reasonable belief
16. PAYE95081

    Reasonable belief - factors
17. PAYE95085

    Advisory Tool (internal use only)
18. PAYE95090

    Turning down claims for relief and objections by taxpayers
19. PAYE95095

    Authorisation of tax to be given up
20. PAYE95105

    HMRC delay ESC A19 - office record of amounts given up
21. PAYE95115

    Procedure in SA cases