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  • Tax - Official error claim for tax not to be collected
    Official error claim for tax not to be collectedIf HMRC has delayed using information in its possession and this results in you paying too little tax, it can write off the arrears of tax under extra-statutory concession (ESC) A19. However, despite being fully aware of this concession, you may need to "remind" HMRC of it in writing.Extra-statutory concession A19In tax law there is a little known concession (ESC A19) which protects the taxpayer where HMRC demands past taxes but where delay by HMRC makes it unfair...
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