PAYE79070 - PAYE operation: targeted review forms: review forms exception lists

Cases are listed where a review form could not be issued automatically by the computer. The reason why the form has not been issued is given in the ‘DETAILS' column of the list. PAYE79071 explains the action to take in each type of case.

The form P810 can accommodate a maximum of 6 entries (or 5 if they include income from property). Where this limit is exceeded a manual enquiry has to be made.

There are situations where taxpayers automatically removed from SA can appear on the list. These are where taxpayers liable at the higher rate make qualifying personal pension or charitable payments of £10,000 or more. Where you come across such cases you must check the details given for accuracy and integrity and either

• Report any suspicious feature to your RIAT manager

Or

• If you are satisfied that the claim is valid and it exceeds the P810 amounts

The following cases will appear on the ‘Exceeds P810 Limits Exception Lists’ as COP is unable to issue form P810. Although the criteria for SA may not be met, it will in most cases, be necessary for the SA record to be reopened or a new record created to enable the case to be dealt with effectively.

Deductions Exceed £2501

Cases will be entered on the list if any of the following deductions exceed £2501

• Commission (COMM)
• Other Earned Income (DEI)
• Other Unearned Income (DUI)
• Property Income (FL)
• Property Income (IFP)
• Untaxed Interest (INT)
• Other Earnings (OE)
• Part Time Earnings (PTE)
• Tips (TIPS)
• Other Occupational Pension (OCCP)
• Personal Pension Annuity (PPA)
• Job Expenses (EXP)
• Professional Subscription (PSUB)

Deductions Exceed £4501

Cases will be entered on the list if any of the following deductions exceed £4501

• Charity – Higher Rate Relief (CHR)
• Personal Pension Relief (PPR)

Deductions Exceed £5625

Cases will be entered on the list if the following deduction exceeds £5625

• Higher Rate Adjustment for Taxed Income (HRA)