Our experts at DSR Tax Refunds know how hard it is to find good, quality information about HMRC’s tax regulations that is easy to understand, and that’s why we have created these handy guides to tell you everything you need to know. Our aim is to make life easier for our clients and that is why we want to share our expertise with you. You can also call our friendly team on 0330 122 9972 – we’re the tax experts you can trust.
What can you do if HMRC don’t act on given information?
If you believe that HMRC have calculated your taxes incorrectly because they haven’t acted upon information that you have provided to them (or that they should have got from elsewhere), you can ask HMRC to cancel any tax you owe (also known as your ‘arrears’).
You can do this by asking HMRC for an ‘extra-statutory concession’ (ESC A19). You can ask for this if:
- You owe Income Tax, for example because you were on the wrong tax code
- You owe Capital Gains Tax
- You owe Class 4 National Insurance contributions
These are the only instances in which you can ask for an ESC A19.
Who is eligible to ask for an ESC A19?
You can ask for an ESC A19 if all of the following circumstances apply to your situation:
- HMRC have been provided tax information but they haven’t used it, for example, you have told them about a change of income or job but they haven’t acted upon that information
- HMRC told you about the tax you owe more than 12 months after the end of the tax year in which they received that information
- You have a reasonable belief that your tax affairs are up to date.
The information doesn’t have to have come from you – it could also have come from your employer or from the Department of Work and Pensions (DWP).
If the tax you owe relates to Self Assessment, you can’t usually ask to have this cancelled unless there are special circumstances, for example, if HMRC have failed to act on information you have given them more than once or if they have told you about 2 or more years of PAYE tax that you owe.
How do you make a claim?
You will need to call or write to HMRC to make a claim. You can call them on 0300 200 3300 (textphone 0330 200 3319) or write to them at:
Pay As You Earn and Self Assessment
HM Revenue and Customs
You should contact HMRC before you pay any of the tax that you owe, although if you have already paid some or all of it, HMRC may be able to refund it if it finds in your favour.
You need to tell HMRC which arrears you are disputing (including the tax year they relate to) and the information HMRC should have acted upon but failed to do so. You also need to tell them why you thought your taxes were up to date.
If you have been issued with a penalty, you may be able to delay paying it until your appeal has been settled.
If you disagree with HMRC’s decision, once it has been made, you can ask for it to be reviewed.
How can DSR Tax Refunds help?
We aim to make life as simple as possible for our clients and that includes giving you the information you need to make your taxes (and your life) simpler and less stressful. Our team of experts at DSR Tax Refunds are always on hand to help our clients and our excellent standing with HMRC means that we can make sure you don’t fall foul of their regulations, while claiming your maximum tax relief. We can even take care of all that paperwork and deal with HMRC on your behalf too. Call our friendly team on 0330 122 9972 – we’re the tax experts you can trust.
This page was last updated on 25/10/2018.