PAYE79015 - PAYE operation: targeted review forms: business by telephone and entries on form P810
The table below gives further information about the items on the form P810 and the monetary limit we can accept over the telephone, where the limit is exceeded the taxpayer will need to supply the information in writing.
| Coding trigger | £ limit for notifications by telephone | Entry on P810 and Notes |
| INT | 2500
Accept up to limit for CY and CY-1 | Interest without tax taken off (gross interest). |
| CHR | 2500
Accept up to limit for CY and CY-1 | Gift Aid payments.
Tax relief for Gift Aid payments is only available for higher rate taxpayers. Occasionally pensioners who are not in receipt of full age related allowances and who are not required to make a tax return, may also wish to notify Gift Aid payments as they may increase their entitlement to age related allowances. Further information on reviewing claims for Gift Aid is available at PAYE80032 All claims to carry back relief must be made in writing. |
| PPR | 2500
Accept up to limit for CY and CY-1 | Pension Plans you pay
into.
Additional relief will only be due for higher rate taxpayers. All claims to carry back relief must be made in writing. Further information on reviewing claims for PPR is available at PAYE80035 |
| HRA | 2500
Accept up to limit for CY and CY-1 | Taxed savings and
investment income.
The limit relates to the net amount of dividends and tax interest received after tax has been taken off. Most likely to affect tax liability where the taxpayer is higher rate. May also affect entitlement to age related allowances. |
| OCCP or PPA | 2500
Accept up to limit for CY and CY-1 | Pensions (other than the
state pension).
For example a pension from a former employer, a public service pension, a forces pension or a personal pension annuity. PSP and FP are not triggers for P810 issue but they are included on the form as types of pension. Further information on reviewing claims for OCCP is available at PAYE80034 |
| IFP or FL | 2500
Accept up to limit for CY and CY-1 | Property income from your
own home
The limit relates to net taxable income. Where the gross income before expenses exceeds £10000 the details must be provided in writing. Further information on reviewing claims for Property Income is available at PAYE80026 |
| IFP or FL | 2500
Accept up to limit for CY and CY-1 | Other property income
The limit relates to net taxable income. Where the gross income before expenses exceeds £10000 the details must be provided in writing. |
|
DUI |
2500 Accept up to limit for CY and CY-1 |
Other taxable income (not earnings). |
| PTE | 2500
Accept up to limit for CY and CY-1 | Part-time earnings. |
| OE or DEI | 2500
Accept up to limit for CY and CY-1 | Other earnings. |
| EXP | 1000
Accept up to limit for CY and CY-1 | Job expenses.
Accept claims for deductions for other job expenses where entitlement has already been established in principle. First time applications will need to be made in writing. Where a form P87 has been issued the taxpayer will need to complete the P87, do not accept a telephone claim even if the amount claimed is less than £1000. A form P87 will be sent with the form P810 where
Or
FRE is not included if EXP and FRE are due, make sure the figure
supplied by the taxpayer does not include both amounts.
|
| PSUB | 2500
Accept up to limit for CY and CY-1 | Subscriptions to
professional bodies.
Further information on reviewing claims for PSUB is available at PAYE80036 |
| LOAN | N/A | Loan interest.
New claims must be supported by a certificate of loan interest. Continuing claims can be accepted without a certificate if the figures are in line with earlier years. Further information on reviewing claims for LOAN is available at PAYE80033 |
| RAR | 2500
Accept up to limit for CY and CY-1 | Retirement annuity
payments.
Only accept telephone notifications where entitlement to relief has already been established in principle. New claims and claims to carry back relief must be made in writing. A P810 is issued automatically at the start of the final year of the annuity contract where the ACD signal is set. Where no ACD is set the RAR is carried forward unchanged from year to year. The computer time apportions the RAR in the final year using the ACD. The figure should be amended on receipt of the correct information. If there is more than one contact you will need to re-set the ACD and amend the CY AND CY+1 codes. Set RFREQ if you need a P810 issued annually to check the payments. Further information on reviewing claims for RAR is available at PAYE80037 |
| COMM | 2500
Accept up to limit for CY and CY-1 | Commission. |
| TIPS | 2500
Accept up to limit for CY and CY-1 | Tips.
Set RFINHIB if you negotiate a figure with the employer and do not need the employee to return an amount. |
