PRESS RELEASE NO 95 – SALISBURY JOURNALQ I have received a demand from HM Revenue and Customs for tax due for the last two...
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Fawcetts article for salisbury journal july 2011 - e version

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Fawcetts article for salisbury journal july 2011 - e version

  1. 1. PRESS RELEASE NO 95 – SALISBURY JOURNALQ I have received a demand from HM Revenue and Customs for tax due for the last two years.It is for a large amount of money and I was under the impression that I had paid all my tax, whatcan I do?A There is a tax concession which can be used in the fight against threatening letters from HMRevenue and Customs (HMRC).Known as the Extra Statutory Concession (ESC) A19, it can be used to request a waiver of taxarrears which are at least a year old, provided the taxpayer had a reasonable belief that their taxaffairs were in good order.Tax debts which are less than a year old can sometimes be written off if it can be shown thatHMRC failed to make use of information over several consecutive years. This might includeinformation provided to HMRC by employers or the Department for Work and Pensions, or achange which the taxpayers made HMRC aware of it but which it failed to note or action.If an ESC A19 application is declined then it is possible to submit a formal complaint asking for afurther review by another officer. If it is rejected again, then the matter can be referred to theAdjudicator’s Office, which investigates complaints against HMRC.In principle there is no limit to how much money can be written off under the ESC A19, althoughfull details of the grounds on which the concession should be considered must be given.The author is Simon Ellingham at Fawcetts Chartered Accountants, members ofUK200Group with offices throughout the UK and Associates overseas.

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