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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Individual records: BF policy: when to create a BF

Before creating a BF you must 

  • Make full use of all available information with the aim of completing the correspondence or work item at the earliest opportunity
  • Consider whether information can be obtained using Business by Telephone

When creating a BF you must always refer to the relevant guidance for the correspondence or work item you are reviewing.

Underpayment in excess of the tolerance

If information is required to complete a review and there is a clear indication of an underpayment in excess of the tolerance for any year, then a BF must be created. Please refer to PAYE93075 for tolerances.

Customer is deceased

If information is required to complete the review of a deceased customer record then a BF must be created to ensure the review of the deceased’s tax affairs can be completed at the earliest opportunity.

Information or action required from within HMRC

If information or action is required from another HMRC office or Business Unit then a BF must be created, as it is the responsibility of HMRC to ensure the correspondence or work item is completed in its entirety.

Some examples of this include

  • Requests for specialist advice from another part of HMRC
  • Awaiting central guidance on a technical or IT issue
  • Awaiting further action by another HMRC office before the correspondence or work item can be completed
  • Transferring responsibility of a work item to a specialist office
  • Where you cannot take the required action to complete a review until a future date