PAYE79025 - PAYE operation: targeted review forms: examining review forms
The purpose of examining the review forms is to
- Check the individual’s liability for the year of the form
- Deal correctly with any underpayment or overpayment
- Keep the CY and CY+1 coding up to date
Notes:
| 1. | You must give priority to examining forms R40 since these are repayment claims and set the R40 check box for issue in the following year if annual repayment is likely. |
| 2. | You must give prompt attention to forms P810 received after the annual coding main review in January, as the computer will have given the individual a penal coding for CY+1. |
