Press Releases
July 2011
Fighting the Taxman
Rickard Keen accountants are reminding taxpayers about a little-known concession which can be used in the fight against threatening letters from HM Revenue and Customs (HMRC).
Known as the Extra Statutory Concession (ESC) A19, it can be used to request a waiver of tax arrears which are at least a year old, provided the taxpayer had a reasonable belief that their tax affairs were in good order.
Keith Bell, tax partner at Rickard Keen, said “Tax debts which are less than a year old can sometimes be written off if it can be shown that HMRC failed to make use of information in several consecutive years. This might include information provided to HMRC by employers or the Department for Work and Pensions, or a change which the taxpayers made HMRC aware of it but which it failed to note.
“If an ESC A19 application is declined then it is possible to submit a formal complaint asking for a further review by another officer. If it is rejected again, then the matter can be referred to the Adjudicator’s Office, which investigates complaints against HMRC”.
In principle there is no limit to how much money can be written off under the ESC A19, although full details of the grounds on which the concession should be considered must be given.
For more information, please contact Rickard Keen on 01702 347771 or visit www.rickardkeen.co.uk.