PAYE79030 - PAYE operation: targeted review forms: examining form P810 (Action Guide)

On receipt of the review form, follow steps 1 - 16 below.

1. If all the items on the P810 have not been completed
 
  • Telephone the individual to resolve the query
     
    Or, if unable to contact by telephone
 
  • Return the form to the individual asking them to complete the form and signature
  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 alone. 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.
2. Where all items have been completed, log receipt of the review form on Bulk Logging Target Review Form screen (PAYE79060). The PENAL code indicator will be lifted by logging receipt of the form
3. Consider carefully the guidance at PAYE79100 to decide if CY-1 can be cleared by correspondence or needs a self assessment tax return
 
  • If within non-SA rules follow steps 4 - 7 only 
 
  • If now within SA rules follow steps 8 - 16
4. Update IABD for the review year and submit to trigger EOY reconciliation
5. Update IABD for CY/CY+1, as appropriate, and submit to trigger tax code calculation
  Note: For the year of review the form type selected should be ‘P810’. For CY/CY+1 the form type selected should be ‘Other Form’
6. Update Contact History
7. File the P810 in DR file and make a note in Contact History with the DR reference in the storage field
8. Set up or reactivate the SA record
9. Do not update IABD for the review form year as the SA link will not yet have been made and an EOY reconciliation will be triggered incorrectly
10. Do not update IABD for CY / CY+1 as an SA return will be required
11. Issue an SA return for the year that the P810 was issued
12. Update Contact History with the action taken and full details of the income reported on the P810 and the year of the form
13. Ensure the PENAL code indicator is removed for CY+1
14. If the SA return is due to
 
  • New information in the ‘Other information’ section
     
    Or
 
  • New property income
     
    Or
 
  • Taxed investment income of more than £2500 for the first time, then
15. Refer to the RISK Manager
16. File the P810 in DR file and make a note in Contact History with the DR reference in the storage field

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