ESC A19

ESC A19

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Hi,

New client has called as he has been issued with asst's for 08/9 & 09/10. He has employment income of 50K which has been taxed using code BR (for the past 6 years!) & private pension of 9K which has had code of 647L (or equivalent) - again for the last 6 years.

No ITR's have ever been issued. Client did not know what a BR code was & did not realise that no higher rate tax was therefore being collected. Client's main tax office (the GCD, for those old enough!) has been the one dealing with his pension when it should have been the office dealing with his employment income, in which case the codings would have been reversed & no underpayment would have arisen.

What do you think my chances of using ESC A19 are in this case?

Many thanks,

Replies (4)

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By Monsoon
08th Mar 2011 13:24

Worth a try

Given how many people are challenging these assessments with A19 it is worth a try. Do not give up on a first refusal either.

The employer has been sending in P14s every year, clearly showing income of £50k or thereabouts, and they know that BR was being operated (which obviously would not give the right tax). That alone seems enough to apply A19, and they have consistently got it wrong over 6 years!

If you don't ask, you don't get.

You can follow the format for appealing it here, very straightforward and many similar cases like this have been written off already.

http://www.cheapaccounting.co.uk/blog/?p=1436

Good luck.

 

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By Phil Rees
08th Mar 2011 15:52

"GCD"

Memories of the days when the Revenue were generally easy to deal with.

 

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By pauld
10th Mar 2011 14:28

P14's are not taken into account by the Inland Revenue when looking at information that has been provided to them so you cannot claim ESC19 on this point alone.

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By Diane
10th Mar 2011 15:15

RE forms P14

Thanks for that Paul - I don't doubt what you say but do you know where it is stated in the legislation/HMRC manuals that P14's are not deemed to be 'information supplied'?

Cheers,

Diane

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