A4.614 Remission of tax

A4.614 Remission of tax

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. The concession relates to income tax and capital gains tax and applies to all taxpayers, whatever the level of their income. It is not normally given where the arrear is notified to the taxpayer by the end of the tax year following that to which it relates, eg arrears discovered in the course of the normal PAYE cycle.

Information covered by the concession includes both details that the taxpayer has supplied about his or her income or personal circumstances and

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