PAYE79055 - PAYE operation: targeted review forms: letters to higher rate (HR) taxpayers

Each year HMRC issues letters to customers where

• The COP record contains the HRS signal

And

• There is no SA link

And

• A form P810 targeted review form has not been issued for the previous year

This letter (SA252) requires the taxpayer to contact HMRC if they feel they are paying too much tax or not enough tax overall.

Where this letter has been issued HRL followed by the year the letter is issued (for example HRL06 for letters issued in September 06) will be displayed as a signal on COP TA, TD and BG screens and will be printed on a TF printout.

HRLETTER will still be displayed where letters were issued in 2004 when the exercise first took place.

Where the customer contacts you about this letter accept the new / revised information by telephone if within Business by Telephone (BBT) limits and review the CY tax code and the customers' liability for CY-1. If the information exceeds BBT limits, ask the customer to let you have the changes in writing.