PAYE79027 - PAYE operation: targeted review forms: general rules for examining forms (Action Guide)

On receipt of the review form follow steps 1 - 5 below.

1. Bear in mind the guidance at PAYE10000 onwards when considering claims arising from review forms or making provisional changes to the CY coding on the basis of previous year details

2. Check the address and date of birth of the individual or spouse

3. Review the information on the form and

• Update IABD for both the year of the form and CY / CY+1 to update the tax code, as appropriate (Action guide tax80002)
• Make any changes to personal details see ’Maintain individual details’ at PAYE103000 onwards

4. File the forms (including notes of telephone calls recorded as received as forms) in the District Record after examining them

5. If the total untaxed income is £2,500 or more and the customer clearly has no net liability to tax, do not set up an SA record. Enter the amount of untaxed income in IABD

See Action guide tax80217 for guidance on the form P810.