PAYE79025 - PAYE operation: targeted review forms: examining review forms

The purpose of examining the review forms is to

• Check the individual’s liability for the year of the form
• Deal correctly with any underpayment or overpayment
• Keep the CY and CY+1 coding up to date

Note: You must give priority to examining forms R40 since these are repayment claims and set the R40 check box for issue in the following year if annual repayment is likely.