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.


Story Tools


Sign in

BBC navigation

Copyright © 2017 BBC. The BBC is not responsible for the content of external sites. Read more.

This page is best viewed in an up-to-date web browser with style sheets (CSS) enabled. While you will be able to view the content of this page in your current browser, you will not be able to get the full visual experience. Please consider upgrading your browser software or enabling style sheets (CSS) if you are able to do so.

Americas Africa Europe Middle East South Asia Asia Pacific