Address ...
NI number ...
D.O.B ...
Dear Sir,
I have received your tax calculation for the tax year [enter year(s) here].
You will appreciate that your letter came as a shock to me. I had every reason to suppose that my tax affairs were in order. I had thought that all the tax that I was due to pay was deducted under PAYE. I believe that the underpayment has arisen because you failed to take action upon relevant information already in your possession for the year(s) in question.
Then, if you owe money from the 2008/09 tax year, use this:You are asking me to pay tax in respect of the year to April 5, 2009. It is therefore more than 12 months since the end of that tax year. Therefore, I believe that I am entitled to make a claim under Extra Statutory Concession A19 for this tax to be waived. I feel that you failed to make proper use of the facts you had been given about my sources of income. You allowed the arrears to build up by failing to make proper and timely use of information that you had been given.
Or, if you owe money from the 2009/10 tax year, use this:You are asking me to pay tax in respect of the year to April 5, 2010. You may have informed me of the arrears within 12 months of the tax-year ending, but I feel that the ‘exceptional circumstances’ condition of Extra Statutory Concession A19 applies to me because you failed to make proper use of the facts you had been given about my sources of income.
Then, finally:Payment of this tax would represent a significant hardship to me whether as a direct payment or through an adjustment to my notice of coding next year. I am therefore requesting that under the provisions of ESC A19 the whole of the underpayment as shown on the P800 should be remitted.
I look forward to hearing from you.
Yours faithfully
