PAYE79026 - PAYE operation: targeted review forms: examining review forms (Action Guide)

On receipt of the review form follow steps 1 - 43 below. The guide is presented as follows

General rules for examining forms	Steps 1 - 11
Examining form R40	Steps 12 - 18
Examining form 575(T)	Steps 19 - 22
Examining form P810	Steps 23 - 43

For details of how to access any of the COP functions use the [Index Of Functions] button on the left of the screen.

General rules for examining forms

1. Bear in mind the guidance at PAYE10000 onwards when considering claims arising from review forms or making provisional changes to the CY coding on the basis of PY details
   
   
2. Review the information on the form and use the appropriate functions to view or amend the record, that is Functions TD, CD, TA and RI, or for designatory changes use the Taxpayer Business Service (TBS)
   
   
3. If the record needs to be amended the SEES Coding Assistant is mandatory and must be used in all cases
   
   
4. Check the address and any date of birth of the taxpayer or spouse
   
   
5. Review the signals in Function RI and make sure they are accurate
   
   
6. Where any of REVLIST / RFREQ / RFINHIB / MCOTP is set, the reason must be shown in essential notes
   
   
7. Use Function NO to delete or amend any essential note that is no longer relevant
   
   
8. Use Function RI to set the RTNCLERGY signal and set the case up in SA if the taxpayer
   
   

And

Or

9. If the form shows total gross income from savings of £10,000 or more
   
   

And

10. Use Function TA to set the HRS signal if it is clear from the information on the form (and from other information such as end of year details) that the taxpayer was liable at the higher rate in CY-1
    
    
11. File the forms (including notes of telephone calls recorded as received as forms) in the District Record after examining them

Examining form R40

12. Resolve any queries or discrepancies and repair any obvious errors, for example use NIBACT where it differs from the figure on the R40
    
    
13. Use Function AS (Informal Calculation) to repay any tax overpaid
    
    
14. Use Function CD to review the CY and CY+1 coding and amend it if necessary
    
    
15. Issue form 575 manually if a claim is made for surplus allowances to be transferred to the wife (use form 575 if a new claim for CY; use form 575(T)(Man) if a continuing claim)
    
    
16. Set the R40 signal for the following year if the R40 signal is still appropriate. It should be set where
    
    

17. Where there is a continuing source of PAYE income, however small, the taxpayer record must be held on PAYE and the record noted for a form R40. If the PAYE source ceases and the case needs to be transferred to Leicester and Northants Claims Office, the transfer should be made on form R48A(IRO) so that the Claims Office know which years have already been repaid
    
    
18. We do not ask for vouchers with an R40. If a claim meets the R40 criteria and we are repaying investment tax then we do not need to see the vouchers. PAYE tax should not be repaid on an R40. If it is claimed on an unsolicited R40 then we must ask for the P60
    
    

Examining form 575(T)

19. Check that the form has been signed and that the husband has shown in Part 3 which allowances are to be transferred
    
    
20. Where he shows (by putting X in the box) that he does not want the transfer to continue into CY
    
    

And

21. Where MAT is set
    
    

Note: Under no circumstances should the wife's office carry forward any allowance to CY or CY+1 without authority from the husband's office

22. Where 575 TO HUSBAND is set use the information on the form to
    
    

Examining Form P810

23. Have all the items on the P810 been completed?
    
    

Note:

As the P810 is a non statutory form you cannot insist that it is signed. You will not normally have to return a form P810 for signature. If there is a risk involved, for example a previously declared source is no longer mentioned, you should query this with the taxpayer and take the opportunity to check the position regarding signature by either

• Telephoning the taxpayer to resolve the query and to confirm that they completed the form

Or, if unable to contact by telephone

• Returning the form to the taxpayer asking them to complete the signature in addition to confirming the accuracy of the form

24. Where enough information has not been supplied
    
    

25. Use Function RI or RR to ensure the COP record is updated with receipt of the form
    
    
26. Do entries on the form require a SA return to be issued, for example because they are above the P810 limits?
    
    

27. Has the taxpayer declared income from property (other than own home) for the first time?
    
    

28. Has the taxpayer declared taxed interest and / or dividends received totalling £2500 or more for the first time?
    
    

29. Does an Informal Calculation need to be issued for earlier year(s)
    
    

30. Do you have all the information to make an Informal Calculation?
    
    

31. Use Function AS to make the necessary Informal Calculation(s)
    
    

32. Is the taxpayer claiming a repayment?
    
    

33. Request outstanding information from the taxpayer
    
    
34. Use Function AS to prepare a working sheet
    
    

35. Use SA to set up or reactivate the SA record
    
    
36. Issue appropriate SA return(s) for CY
    
    
37. Is return being issued as a result of an entry in ‘other information’ or a new source of income from property?
    
    

38. Pass the information to RIAT Manager
    
    
39. Does the CY and / or CY+1 code need amending?
    
    

40. Use Function CD to amend the code(s) as necessary
    
    
41. Consider whether form P810 needs to be issued on an annual basis because
    
    

42. Has the taxpayer requested annual issue of form P87
    
    

43. File P810 and use Function TA to note the DR reference