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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Individual records: BF policy: reviewing a BF

Reviewing a BF when information is received or an activity has taken place

When information is received or an activity has taken place you should complete the review of the customer’s record following the relevant guidance.

Reviewing a BF when the BF date is reached

BF’s should be reviewed when the BF date is reached and you should take the appropriate follow up action as outlined in the relevant guidance.

Work management

The Work Management system will automatically select items for review when the BF date is reached.

If information is received or an activity has taken place before the BF review date and you are satisfied that no further action is required you should close the work item. Please refer to PAYE110075 for further guidance.

Paper records

Paper BF’s should be manually selected for review when the BF date is reached.

The paper BF range should be regularly reviewed to ensure that follow up action is taken at the earliest opportunity.