Underpayment of tax written off

[persha]

Hi - just to let you all know there is a regulation ESC A19 which allows underpayments of tax to be written off as long as you fall into one of their criteria. Basically if the tax department have not advised within 12 months that your tax is incorrect you can appeal. There are other criteria so please have a read of the regulation. I received notice that I had underpaid for 2007/08 and 2008/09 totalling £2238.06 which I have just this morning got written off (after being told by one adviser I still had to pay while it was being investigated) got through to another adviser which meant I was on phone for at least an hour but she said she would uphold the my appeal and write off the underpayment. There is some justice in this world.

[BankFodder]

well done. That sounds like a good result. Unfortunately, you did it all the telephone and you didn't record the call. I hope that they are as good as their word because I'm afraid that all too often we get people coming back here saying "I agreed on the telephone and later on someone else told me that that shouldn't have been agreed".

[rebel11]

Hi persha

 

Make sure you get that in writing, also did you take the name of the adviser?

[persha]

Hi - yes i did get name of adviser she said she would put it in writing. To be fair to them they have on record all the times I have phoned since August last year, which is probably why it took so long as they had to read everything. Although they did say in one of the records that they wanted me to resend my written request, she said today there was no need and she would uphold my appeal. SO GO ESC A19

[cerberusalert]

HMRC delays in using information

http://www.hmrc.gov.uk/esc/esc.htm

 

If you think that HM Revenue & Customs (HMRC) should have already collected the tax due in your Tax Calculation (P800) because the information had already been provided to it and HMRC have failed or delayed to use this information, then in some limited circumstances HMRC may agree not to collect it.

 

An 'Extra Statutory Concession' (ESC A19) allows HMRC to do this and it only applies to individual taxpayers who owe Income Tax and Capital Gains Tax. It does not apply in any other circumstances where amounts owing to HMRC are in dispute.

 

The circumstances are that HMRC should have used the information provided within 12 months after the end of the tax year in which it is received to notify the taxpayer of any arrears.

 

This guidance explains the conditions that must apply, who to contact in HMRC if they do and what information you'll need to provide.