PAYE79045 - PAYE operation: targeted review forms: function RI: signals


The table below shows the signals that can be set in the freehand field in Function RI. Any signals already set are displayed. Use the table to review whether existing signals are still appropriate and to set any new signals needed.

If you enter a signal in the freehand format


  • Enter the appropriate abbreviation
  • Leave at least one space between the entries
  • Do not split the abbreviation between separate lines

The selection process will normally take place towards the end of March and the screen will display one of the following when it has been made


  • ‘FORM P810 (or 575 or R40 as appropriate)SELECTED' followed by the year
Or
  • ‘NO FORM SELECTED' followed by the year as appropriate

SignalMeaning and Notes
B/FSet when it is necessary to review papers or the record at a later date

Note: Enter BF or BF and a date, for example BF 01/02/04 or BF 010204. Put any papers in the BF Box
MCOTPSet when all correspondence to the taxpayer must be sent manually

Note: Do not enter ‘N’ if the Deceased signal is present on the record
NRHHusband has no record of his own 

Note: Set the signal on the wife’s record if
  • The husbands surplus allowances are in the wife’s code for CY or CY+1
And

  • Husband does not have a COP or SA record
RTNCLERGYSet when the taxpayer is
  • In the Church of England or Wales

  • And
    • Is not retired

Notes:

  1. The signal has no effect on the issue of a review form. If the SA signal is not present on the COP record the case is listed by the annual maintenance process

  2. If the signal is no longer relevant delete it

Otherwise
  • Reactive the SA record
Or
  • If no SA record exists

  • Set the case up in SA

And
  • If after the annual return selection date ensure a SA return is issued manually
RTNSUBThis signal is now obsolete and should no longer be used.

Where the signal is already set there is no need to remove it.

The signal was set when it was necessary for the case to be / remain in SA.
RTNINVSet where total gross income from investment exceeds £10,000 

Notes:
  1. The signal has no effect on the issue of a review form. If the SA signal is not present on the COP record the case is listed by the annual maintenance process

  2. If the signal is no longer relevant delete it

Otherwise
  • Reactive the SA record
Or
  • If no SA record exists

  • Set the case up in SA
And
  • If after the annual return selection date ensure a SA return is issued manually
RTNOSUKSet if in receipt of foreign income. ( Note: If the only foreign income is from dividends and less than £300 do not set the RTNOSUK signal) 

Notes:
  1. The signal has no effect on the issue of a review form. If the SA signal is not present on the COP record the case is listed by the annual maintenance process

  2. If the signal is no longer relevant delete it

Otherwise
  • Reactive the SA record
Or
  • If no SA record exists

  • Set the case up in SA

And
  • If after the annual return selection date ensure a SA return is issued manually
SIMRAASet where taxpayer is due a reduced age allowance is not in SA and has
  • Only one PAYE source

And
  • No other income apart from a state pension / benefit which is in the DWP uprating service
Note: The signal has no effect on the issue of a review form. 

Some expenses or payments such as those made to charities affect the ESTINC and increase the RAA due. Normally this would mean that the case should be in SA.

However where the pensioner meets the SIMRAA criteria apart from one type of payment or expense that affects their ESTINC, you may on request from the pensioner deal with the case outside SA.
SIMHR -

This signal should no longer be used. Where the signal is already set there is no need to remove it.
Can be set where a higher rate taxpayer has only
  • One PAYE source
  • And
    • Taxed income of less than £100
    And
    • No other taxable income apart from a state pension / benefit which is in the DWP uprating service

Note: The signal has no effect on the issue of a review form
DR Notes

E Notes

H Notes		Use to enter
  • District Record references
  • Essential Notes
  • Historical Notes

Notes:
  1. General rules

  • Leave a space after any previous entry
  • Make the entry all on one line
  • Do not use brackets within brackets

  1. An entry will be put on the taxpayers record but it will not be shown on the Function RI screen

  2. Entries should be made as follows

  • ENOTE ( ) with a freehand note in the brackets
  • HNOTE ( ) with a freehand note in the brackets

For more information see PAYE103000 onwards

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