PAYE79071 - PAYE operation: targeted review forms: review forms exception lists (Action Guide)
On receipt of the exception lists, depending on the reason given in the ‘DETAILS’ column, follow steps 1 - 9 below. The guide is presented as follows
| MCOTP | Steps 1 - 2 |
| EXCEEDS P810 LIMITS – SA LIMIT | Steps 3 - 4 |
| EXCESS ENTRIES | Steps 5 - 6 |
| REVIEW LIST | Steps 7 - 9 |
For details of how to access any of the COP functions use the
[Index Of Functions] button on the left of the screen.
MCOTP
- Use Function NO to check the reason for the signal
- Either
- Issue the manual form or in the case of a form P810, a letter
Or
- Forward the information to the relevant office, as in Welsh language cases
Note: The form (and enclosures) to be issued will be shown on the list.
EXCEEDS P810 LIMITS – SA LIMIT
- Check whether case already set up in SA and linked to COP
record
- If no SA record exists
- Set the case up in SA
And
- If today’s date is after the annual return selection date for SA cases (usually in February) ensure a SA return is issued manually
EXCESS ENTRIES
- Use Function CD to decide which coding items need checking
- Issue a letter to the taxpayer requesting the information required
REVIEW LIST
- Use Function NO to see the reason the signal was set
- Take whatever action is necessary to clear the matter
- Use Function RI to delete the signal if the case is not to be on the list in future years
