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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Introduction to PAYE: Repayment Interest (RPI): Security list: RPI - clerical amendments for review

The list is issued monthly to the DPO who owns the case on BROCS and will show

  • the operator responsible for each amendment
  • the amount of amendment
  • the date of change of address, where appropriate.

The Higher Officer should

  • review the entries to check that the RPI amendment was correct, and the address was valid for the employer
  • keep any working papers
  • sign and dated the list when the review is completed.

The lists are to be kept until the end of the Account (October) following the date of the list.