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PAUL McKAY fears HMRC have changed their practice on ESC A19 before consultation is over
KEY POINTS
- HMRC are consulting on changing ESC A19 putting more onus on taxpayers.
- Experience shows that they already seem to be applying the suggested revision.
- Problems are caused by HMRC failing to set PAYE codes correctly.
- Informal routes to challenge this are better than appeals.
There have been several articles in Taxation over recent months about HMRC’s extra statutory concession (ESC) A19 including Tony Marshall’s excellent Teflon tax.
HMRC have issued a consultation document to consider a revamp of the concession and it is clear they wish to significantly reduce the circumstances in which it will apply by placing the emphasis and responsibility on taxpayers to ensure that their tax affairs are in order.
Indeed there is a growing perception that HMRC have already started to limit the...
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