Known as the Extra Statutory Concession (ESC) A19, it can be used to request a waiver of tax arrears which are at least a year old, provided the taxpayer had a reasonable belief that their tax affairs were in good order.
Graham Purvis from Robson Laidler said “Tax debts which are less than a year old can sometimes be written off if it can be shown that HMRC failed to make use of information in several consecutive years. This might include information provided to HMRC by employers or the Department for Work and Pensions, or a change which the taxpayers made HMRC aware of it but which it failed to note.”
“If an ESC A19 application is declined then it is possible to submit a formal complaint asking for a further review by another officer. If it is rejected again, then the matter can be referred to the Adjudicator’s Office, which investigates complaints against HMRC”.
In principle 1916338565 there is no limit to how much money can be written off under the ESC A19, although full details of the grounds on which the concession should be considered must be given.
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