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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...
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