SAM114020 - Repayments: claims made outside a return: claims: coding claims
Although ‘Process Now, Check Later’ applies to claims not in an SA return (excluding S33 Error or Mistake claims), the intention is to keep the PAYE coding as accurate as possible. A coding should not be adjusted if there is any doubt that relief is due.
You should examine the claim on receipt to decide whether relief is due. If you consider that the claim is correct you should amend the coding. This includes giving provisional relief in the code where the exact amount cannot be determined until after the end of the year. In an SA case, the taxpayer will subsequently be issued with a return in which he / she will provide the final position for the year which will be taken into account in the self assessment. In non-SA cases, a Targeted Review Form will be issued at the end of the year to check on the final position.
If a coding claim is incomplete because some of the information needed to consider and quantify the claim is missing, you should request the additional information. Such a request does not constitute an enquiry into the claim. If however, the claim contains sufficient information for you to process it but you decide to ask questions before amending the code, you must open an enquiry.