PAYE79086 - PAYE operation: targeted review forms: review forms not returned (Action Guide)
Where you are reviewing the case to clear an earlier year and
the form P810 is outstanding follow steps 1 - 11 below.
For details of how to access any of the COP functions use the
[Index Of Functions] button on the left of the screen.
- Are you reviewing this case before 31 January following the year in question?
- Yes - Go to step 2
- No - Go to step 7
- Has your review been prompted by taxpayer contact?
- Yes - Go to step 3
- No - Go to step 6
- Obtain all the information necessary to clear the case
including the missing P810 information
- Use Function RI to note receipt of P810 (information)
- Review case
- If necessary issue an informal calculation using Function AS
- File any notes or P810 in the DR and note the COP record using Function TA or AS
- Defer reviewing the case until after 31 January following the
year in question
- Does the information requested on the P810 relate to income received?
- Yes - Go to step 8
- No - Go to step 11
- Has a coding restriction for CY-1 been made in relation to these sources?
- Yes - Go to step 9
- No - Go to step 10
- Use this figure in any Informal Calculation you need to raise
Note: If this income is in respect of taxed savings and investment income you will need to convert the HRA restriction to taxable income.
Go to step 11
- The figure to be used in any Informal Calculation is the figure on the last completed SA return
Go to step 11
- Exclude any ‘P810’ allowances and reliefs from the Informal Calculation
