By extra-statutory concession arrears of income tax or capital gains tax may be given up if they result from the failure of Revenue and Customs to make proper and timely use of information supplied by:
(1) the taxpayer about his income and personal circumstances;
(2) an employer, where the information affects a taxpayer's coding; or
(3) the Department of Work and Pensions, about a taxpayer's state retirement, disability or widow's pension.
Tax will normally be given up only where the taxpayer:
(a) could reasonably have believed that his affairs were in order; and
(b) was notified of the arrears more
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