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C Flood (TC2665)
The taxpayer appealed against HMRC’s decision not to write off underpaid tax under extra-statutory concession (ESC) A19.
He had underpaid £2,615 for 2009/10 and 2010/11, which he claimed was as a result of a mistake made by the Revenue. He said it was unreasonable to expect him to pay the outstanding sum when it had been caused by the department’s error.
The taxman insisted the First-tier Tribunal had no jurisdiction to give a ruling about the correct application of ECS A19.
The tribunal sympathised with the taxpayer, saying the operation of the PAYE system was “by no means straightforward” when an individual has more than one employment as the taxpayer did – but the tribunal agreed it had no authority to consider the application of ESC A19.
The taxpayer’s appeal was dismissed.
