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There is no statutory authority for HMRC to remit tax which is due, although they have power to reduce or remit certain penalties and interest¹. However, where arrears of tax arise through failure on the part of HMRC to make proper and timely use of information supplied by the taxpayer, HMRC will in some cases, by concession², remit the tax. In common with other government bodies, this had been referred to historically as the 'official error' rules; though HMRC now prefers to use the phrase 'Giving up tax where there are Revenue delays in using information'.

The concession ESC A19 relates to personal arrears of income tax, NIC and capital gains tax and can apply to all taxpayers, whatever the level of their income. It is not normally given where the arrears are notified to the taxpayer by the end of the tax year following that to which it relates, eg for arrears discovered in the course of the normal annual PAYE cycle. It is also necessary to recognise that an HMRC delay or error must