ESC A19 refused can I appeal advice please

jw7a28

Hi All

I am looking for some advice please. I have had company cars since April 2011 and in those years I have been asked for underpayments to be paid from HMRC for at least five of those financial years. I was made redundant in December 2017 and started work at another company January 2018 I had to ring in to HMRC three times to get them to process the correct info yet in April 2018 I was refunded all the tax I paid from January. I contacted them again and was told it was their mistake the advisor hadn't added my earnings correctly to my other earnings that year.

I requested the overpayment be set aside via the ESC A19 as this is their mistake this was denied on the grounds they admitted their mistake but denied as it was in the twelve months of the tax year ending Can I appeal?

Also I was given six weeks pay in lieu of notice when made redundant this was taxed using the code which included my company car when I didn't have it any more can i claim this overpayment of tax back and who would have to do it would it be my old company doing a new p11d?

Thanks for any help.

Dazed_and_confused

As ESC A19 is a concession I doubt there is any way you formally appeal against this decision.

If you have strong grounds to contest it you could possibly consider a complaint to the tax adjudicator?

But it isn't at all unusual for there to be balancing up to be done when you have a company car.

ESC A19 is quite a tricky things to get in your favour, time limits are just one element, it also has to be reasonable for you to believe your affairs were in order.

It sounds like you need to ask HMRC to send you a calculation for 2017:18. That would normally include any tax still unpaid at 05:04:2017 and any tax overpaid in 2017:18 itself would reduce this, potentially ending up with a refund being due.

Bit confused as to why you mention a new P11D? What was wrong with the original P11D your employer supplied?

jw7a28

Hi thanks for the reply and info.

I mentioned the P11D as the pay in lieu was taxed using the tax code with a company car included on it as I didn't have the car should I not be able to reclaim the tax back on this amount it should have been taxed at basic 20% rate. If I can get this overpayment back it would go to offset some of what I owe HMRC. I asked HMRC about this when I wrote to them regarding the ESC A19 they ignored the question.

Thanks again

Dazed_and_confused

What you seem to need is for the 2017:18 tax year to be reviewed.

This would take into account your income from the employment, including all your taxable pay and benefits. If you are happy the P11D is correct then there shouldn't be a problem but if not you need to get that corrected first.

Otherwise it will just complicate things even more than already seem to be.