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Extra-statutory Concession A19 review

Last month HMRC launched a consultation seeking views on a revised version of ESC A19 which concerns underpayments arising by virtue of HMRC delay.

ESC A19 sets out how HMRC may exercise its discretion not to collect income and capital gains tax which is lawfully payable, due to HMRC's delay in acting on relevant information in prescribed circumstances. This includes where the taxpayer identifies that HMRC did not properly deal with information received and the HMRC delay is the cause of an underpayment.

The consultation aims are to present and seek views on a revised version of ESC A19 which:

  1. introduces the concept of ‘taxpayer responsi-bilities’ in respect of ESC A19 claims against the recovery of underpaid income tax in line with the HMRC Charter; and,
  2. removes reference to capital gains tax, on the basis that the requirement for individuals to self-assess for capital gains makes ESC A19 redundant.

If a new version of ESC A19 is adopted the intention is for this to be operative from 6 April 2013 and to apply in respect of income tax underpayments notified in the tax year 2013–14 onwards.

The consultation is available from HMRC website www.HMRC.gov.uk. Comments are requested by 24 September 2012.