PAYE79085 - PAYE operation: targeted review forms: review forms not returned

Review forms are non-statutory, therefore taxpayers are not legally obliged to complete them. This means that

• You cannot insist on their completion

But

• You can accept the information from the taxpayer in other ways, for example, by letter or in a telephone call

Form R40

If form R40 is not returned, no repayment should be made.

Form 575(T)

In 575(T) cases, failure to return the form means that any W (WAA, WAE) allowances will not be carried forward to CY+1.

Form P810

Where a taxpayer fails to complete a form P810, the annual coding process will automatically review the CY+1 coding and

• Withdraw any targeted allowance
• Increase any targeted deduction by 50% (except OCCP or PPA where the increase will be 10%)

The taxpayer is notified automatically on form P3(P)(T).