PAYE93090 - taxpayer end of year: reviewing liability at year end: open case reason - HR case

The entry HR Case means that the HRS signal is set on the taxpayer’s record. A case will not appear on the open list solely because of this, but because automatic clearance was inhibited due to one of the following

• Case set up in CY, or has
• 0T as the latest CY-1 code issued (whether cumulative or non-cumulative)

When reviewing these cases you should consider if the HRS signal is still required, and if it is

• Should the case be an SA case, and
• Do you need to set the case up in SA and issue a tax return for the year