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Review of extra-statutory concession A19: consultation

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HMRC proposes to add a ‘taxpayer responsibilities’ test to extra-statutory concession A19 that would require taxpayers to have ‘a certain basic level of knowledge’ about their tax affairs.

ESC A19 sets out how HMRC may exercise its discretion, where it is has failed to make timely use of information received, not to collect income and capital gains tax that is lawfully payable.

The revised concession would not apply to capital gains tax, because ‘in most cases CGT notification of liability is through a taxpayer's own self-assessment return’.

‘Following discussions with taxpayer representative bodies over the last year, it is clear that more can be done to make ESC A19 easier for customers and their representatives to understand and to ensure that the concession remains fit for purpose following the introduction of the National Insurance and PAYE Service,’ Exchequer Secretary David Gauke told MPs.

Comments are invited by 24 September.