ESC A19 Claim

AntonyScott

Just received a letter from HMRC saying the ESC A19 does not apply for the tax years 2008 – 2009 and 2009 - 2010
Reasons for the decision
This is because we have no record of any information sent by you or a third party which we failed to act on. If you think that we have overlooked information that has been sent to us, please let us know:
What information was provided
When was it sent
Who sent it
You received benefits from your employer which were not coded (not sure what this means)

Well they certainly failed to act upon the letter I sent in 2007 informing them of my benefit . I also called them and was advised to do nothing as my employer would send a P11D and they would work out the tax.
My company send all P11Ds electronically to HMRC each July.
They failed to use the information 2007 – 2008 P11D was sent July 2008.
How should I proceed with this?
Thanks

Pennywise

AntonyScott wrote: »

How should I proceed with this?
Thanks

Write back stating the points you've made here. You may have to write several times before someone looks properly at your case and makes a decision based on the proper facts. All too often the first couple of replies are the standard "fob off" letter when the writer can't be bothered to read your letter properly or check HMRC's records properly.

AntonyScott

Thanks in the midst of composing a reply.
How significant is the fact that they failed to use the information in 2007 – 2008 (July 08 P11D) as they are not asking me to repay for that year. Should I ask then to check that year to see if they received the P11D as it passes the 12 month time limit, will that have a knock on effect for 2008 -2009 and 2009 – 2010 as the tax owing has accumulated over two tax years.
What I certainly don’t want to happen is for them to say “oh yes thanks for the notice you owe us for that year too”….I hope what I’m trying to say makes sense.
Justin
BTW they were super quick in the response to my claim. 1 week!

Mikeyorks

AntonyScott wrote: »

will that have a knock on effect for 2008 -2009 and 2009 – 2010 as the tax owing has accumulated over two tax years.

It's currently only a factor if the 08-09 P800 shows an 'adjustment' from an earlier year. If not then 07-08 is either showing as reconciled on their system or it was correct in the first instance.

But you don't have to mention 07-08 as a specific. Just point out when the benefit first started to accrue and when the P11Ds were issued. I take it you have copies of those.

AntonyScott

[FONT=&quot]Thanks

I do indeed have copies of all P11D`s – I have only ever received one P800 form.[/FONT]

Mikeyorks

AntonyScott wrote: »

[FONT=&quot] I have only ever received one P800 form.[/FONT]

That's a bit at odds with your opening post ? :-

the ESC A19 does not apply for the tax years 2008 – 2009 and 2009 - 2010

........ why would you be applying for a concesson for 2 years if you only have a P800 for one of them?

Incidentally there will be no underpayment for 07-08 if the underpayments are benefit related and the first P11D was issued July 2008.

AntonyScott

Somewhere on the P800 form (I don’t have it to hand at the moment) it says something about adjustments. I called HMRC and questioned the adjustments. They were the underpayments from 2008\09 2009\10.

chrismac1

I don't know why HMRC persist with this, just about every P800 post on here mentions them and I'm sure it's been raised with them in the wroking party between HMRC and accountants.

Adjustements mostly seem to me to be one of 2 things:

1. A brought forward from an earlier year - 80% of the time. So why not call it "Brought forward from earlier years" then?

2. Made up numbers or other cocck-up - 20% of the time.

Mikeyorks

So what year is the one P800 you're admitting to for? And is that specific year under or overpaid?

In my experience 'adjustments' are only for other P800s issued as part of that reconciliation phase.

AntonyScott

This is coming from memory so it may not be accurate! Plus sending this from iPhone.

The P800 is for tax year 2010 - 2011
My tax code that year was k1323. That year was crippling I paid £14,000 in tax.!

Tax Benefit payable for the year 2010 - 2011 was around £10,000

So they added the two years underpayment 08-09 09-10 (adjustment ) plus the 10-11

!Total around £24,000

Minus the £14,000 tax paid

Equals what they are claiming as underpayment.

Hope this makes sense.!

atkins2

Hi All

First timer here, so your help appreciated. My A19 claim was also rejected due to 'missing information' which I believe to be my P45. I don't have a copy, so what do I do now?

Can I make HRMC go after my employer instead of me, if they did not submit the information needed?

many thanks