PAYE79105 - PAYE operation: targeted review forms: types of review form and their issue
There are 3 different types of review form
- R40 - issued where a repayment of taxed income is due
- 575T - issued where there is a claim to transfer surplus allowances between husband and wife
- P810 - issued where there are allowances or deductions in the taxpayer's coding which vary in amount
The forms are issued automatically by the computer using
selection criteria that may vary from year to year. There is a bulk
issue of forms at the start of the tax year and you can also use
Function RI to issue forms outside the bulk issue provided the
selection criteria are present on the COP record.
Forms R40 and 575T can be issued manually but there is
no manual version of form P810.
The form P810 is generated automatically to reflect income
and allowances shown on a taxpayer’s record. One question
will always appear on the front of the form and the maximum number
of specific questions that can appear is six. There will always be
a ‘catch all’ question seeking other information as the
final entry on the back of the form.
Only one type of review form can be issued per case (except
for 575 TO HUSBAND cases where both husband and wife can get
separate forms or 575 issued manually to civil partners). An R40
has priority over a 575 which has priority over a P810.
The only enclosure that the computer can issue with a review
form is a form P87.
Where a review form has been issued automatically as part of
the bulk issue
- ‘BULK’ will be shown in the ISSUE(D) column in Function RI
- The penal code signal is set for the next year. It will be automatically cancelled when the receipt of a review form or the necessary information is recorded
If you need to issue a review form outside the bulk issue, further information is provided at PAYE79040.
