PAYE79080 - PAYE operation: targeted review forms: review forms issue exceptions

Regardless of the form type, a review form is not issued where

• The individual’s address is marked RLS
• The latest employment on the individual’s record is not live
• The current live employment relates to Jobseeker’s Allowance (JSA)
• The Manual Correspondence indicator is set on the individual’s record. Instead work item 71 will be created (PAYE79081)
• The Live SA indicator is set on the individual’s record, except in the case of a form 575T issued to a spouse / civil partner from an individual’s record
• There is a CPR, CPR-LBS or EXPAT identifier on the individual’s record. Instead work item 72 will be created (PAYE79083)
• The deceased indicator is set and / or the date of death is recorded on the record
• The upper income limit for any item has been reached (SA criteria now met and work item 217 is created). This will not apply in pensioner cases where state pension / benefits is present on their record