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.