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bigduckontax, Accountant
Category: Tax
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I have received a P800 suggesting I underpaid tax over the

Customer Question

I have received a P800 suggesting I underpaid tax over the last two years. Am I eligible for an ESC A19?
Submitted: 10 months ago.
Category: Tax
Customer: replied 10 months ago.
I change jobs every 6 months and HMRC receive a P45 alerting them to this. The underpayment is due to both employers applying the tax free allowance in the switchover month, which I have only been made aware of in the last month. From my point of view the payslips would have all looked correct with the appropriate tax code. HMRC have made the same mistake in not picking this up on more than one occasion and are informing me about tax I owe 12 months after the tax year (from 2016/17)
Expert:  bigduckontax replied 10 months ago.

Hello, I am one of the experts on Just Answer and pleased to be able to help you with your question.

You must remember that PAYE was only introduced in the early 1940s and that it takes time to train up all HMRC staff in its workings [joke]! In theory you can change you job every week and the P45 will follow you are ensuret that you are tax neutral by the year end. Now the entire PAYE system is embedded in HMRC's computer system it no longer seems to work properly.

I think that you may be eligible for an ESC A19, an extra statutory concession. The procedure is here [Source: Ross Martin]:

'Making a claim

If you think this concession applies to you, then you need to write to the address on your Tax Calculation indicating that you are making a claim under ‘ESC A19’. You will need to provide the following information:

  • what tax year and underpayment the claim relates to
  • what information HMRC failed to make proper and timely use of and any supporting information
  • what date this information was provided
  • reason(s) why you thought your tax affairs were in order prior to receiving the Tax Calculation

HMRC will consider your claim but may need to verify details with you before giving you their decision.'

I would suggest that you make an application. After all, that Department can only say no!