Page last updated at 09:46 GMT, Tuesday, 4 December 2012

Debate on A19

The Conservative MP Nigel Mills led a Westminster Hall debate on 4 December 2012 on the implementation of extra-statutory concession A19.

ESC A19 allows HM Revenue & Customs to agree not to collect underpaid tax in certain limited conditions where HMRC has failed to make "proper and timely use" of information in its possession, and it was reasonable for the taxpayer to think that their tax affairs were in order.

This usually only applies for tax years ending more than 12 months ago.

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