Hi, i have just received a request for underpayment for 2010 year. i believe hmrc had all the required information on me to tax me correctly. they state more allowances was given than were due, am i right in stating this falls in line with being more than 12 months after the tax year with it now being the 2012-2013 tax year. which means i may fall under ESC A19, any advice would help on this