PAYE79027 - PAYE operation: targeted review forms: general rules for examining forms (Action Guide)
On receipt of the review form follow steps 1 - 5 below.
| 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 previous year details |
| 2. | Check the address and date of birth of the individual or spouse |
| 3. | Review the information on the form and |
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| 4. | File the forms (including notes of telephone calls recorded as received as forms) in the District Record after examining them |
| 5. | If the total untaxed income is £2500 or more and the taxpayer clearly has no net liability to tax, do not set up an SA record as the additional liability can be recovered by means of a coding restriction |
