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 spouse / civil partner and individual
• P810 - issued where there are allowances or deductions in the individual’s coding which vary in amount. In addition to support the P810, a form P87 ‘Expenses claim form’ can be issued with form P810.

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 issue forms outside the bulk issue.

The form P810 is generated automatically to reflect income and allowances shown on an individual’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 the individual and spouse / civil partner 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 P810 has been issued automatically as part of the bulk issue, the penal code indicator will be set on the individual’s record for the tax year CY+1. This indicates that a penal tax code will be applied to the record if the P810 is not returned. 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.