PAYE93110 - taxpayer end of year: reviewing liability at year end: open case reason - P810 outstanding

This entry will appear where the customer has not returned the P810. This reason will take priority over others and the case will be allocated to the workload for P810 outstanding rather than any other for which a reason applies.

When reviewing open cases where form P810 is outstanding you should prepare a base calculation which

• Includes the sources of income, if any, for which the P810 was issued
• Excludes any coding reliefs (EXP, PPR, RAR, PSUBS, LOAN or CHR) previously allowed for the year

You should then follow the Action Guide at PAYE93151.

Where the customer has recently been refined from SA it is possible that no income has been coded out for the year covered by the P810. Examples will include where the customer is higher rate and in receipt of taxed savings and investment income. In such cases you should use the figures shown on the last SA tax return.

Failure to return the P810 will also result in any

• Related relief being withdrawn from the tax coding CY+1
• Restriction for form P810 items being increased in the usual way (normally 50 per cent each year, apart from OCCP and PPA which are increased by 10 percent)