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

The purpose of examining the review forms is to

• Check the taxpayer's CY-1 liability
• Deal correctly with any underpayment or overpayment
• Keep the CY and CY+1 coding up to date

Give priority to examining forms R40 since these are repayment claims and set the R40 signal for the following year if annual repayment is likely.

Aim also to give prompt attention to forms received after the annual coding main review in January since the computer will have given the taxpayer a penal coding for CY+1.