Starting to receive a work or private pension.A taxable benefit provided by your employer, for example, a company car.The list below shows information that HMRC would normally use to adjust a tax code: The circumstances are that HMRC should have used the information provided within 12 months after the end of the tax year in which it is received. If HMRC should have already collected the tax due because the necessary information had already been provided to it but it failed or delayed to use this information, then it may agree not to collect the tax due. This is a freeview 'At a glance' guide to Extra Statutory Concession A19.Īn 'Extra Statutory Concession' (ESC) A19 covers the situation where HMRC delays in using information and this results in an underpayment of Income Tax, Capital Gains Tax or Class 4 National Insurance by an individual. Extra Statutory Concession (ESC) A19 allows certain liabilities in respect of Income Tax, Capital Gains Tax and National Insurance to not be collected where HMRC delays in using information.
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