.png)
.png)
HMRC’s dubious claims about P14s’ relevance for the purposes of extra-statutory concession A19
KEY POINTS
- The main benefit of ESC A19 is to PAYE taxpayers.
- HMRC’s argument that the form P14 is not relevant information.
- A form p14 may be relevant depending on the year of claim.
- Apparent lack of evidence behind HMRC’s decision-making process.
- A departmental reluctance to provide information.
Many readers will be familiar with my concerns about HMRC’s change of practice in relation to extra-statutory concession A19 (ESC A19). The concession promises that HMRC will waive outstanding tax liabilities in situations where they had failed to act on information supplied to them in a reasonable time.
Although ESC A19 does not specifically apply only to taxpayers outside the scope of self assessment its main value is with such taxpayers.
For a fuller account I refer to my previous articles...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
