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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Work management: PAYE work management system: work lists

When you are allocated a work item it is placed on your work list. The work item displays the information specified for that work item type. Most PAYE work items will also contain a hyperlink into the PAYE Service account for the individual to which the work item relates. This will allow rapid access to the relevant account. If as a result of a work item you need to contact the individual be aware of the guidance at PAYE103105.

Work items in the PAYE Work Management system are effectively a prompt to look at the case for a particular reason; any work to be done on the case is done in the PAYE Service account. You can view your personal work list at any time to show the work items assigned to you by [Get Next] or Search by selecting the Work List icon.

If you are able to complete all necessary actions to resolve the work item, you must close the work item. If you cannot complete all necessary actions (for example if awaiting a reply from a customer) you may BF the work item or re-direct it (that means mark it for presentation to another role). Re-directing a work item may be

  • For reasons of technical complexity (for example escalation to a more experienced or senior officer because some aspect of the case exceeds a pre-set limit for action by a particular grade)


  • Because specific additional skills are needed to work the particular case (for example passing to an operator with access to Self Assessment as this particular customer has a Self Assessment record as well as PAYE)

You may not return a work item to the basket without marking it

  • Closed
  • BF


  • Re-directed

If a work item remains on your list beyond a pre-defined period of time, following the date it was received, the PAYE Work Management system will return it to the basket. This is to prevent work items remaining on an operator’s list while they are absent.

A work item on BF is not available using the [Get Next] button until the BF date has expired, although you can locate by using Search.

You can add work items (suitable for your role) to your work list by using the Search facility - see PAYE110035 ‘Search for Work Item’.

A maximum of 10 work items can be assigned to your work list at any one time. Of these, only one can be added using the [Get Next] button. The other nine will come from you searching for work items and then ‘assigning’ them to your work list.

You can reopen a closed work item by using search.

Special output indicators

In day to day work you may access a work item and find when you view the PAYE record that the Special Output ‘Welsh’ indicator is set. In this situation you need to refer the case to the Welsh Unit by eForm - send eForm to CC Welsh Contact Centre. The eForm should include all the relevant details from the work item. The work item can then be closed.

If the Special Output indicator ‘Audio’, ‘Braille’ or ‘Large Print’ is set, you need to send an email to VIMU (mail address -Visually Impaired Media Unit, Shipley (CaM)).

Conflict of interest

HR22006 explains what conflict of interest means, when it can occur and what you must do about actual, apparent or potential conflicts of interest.

In day to day work, you may be able to identify a work item that poses a potential conflict of interest, however, with work management it is unlikely that it will be easy to identify until you have already accessed the customer’s PAYE Service record. The action to take when you recognise there is potential conflict is as follows

  • Take a note of the name, NINO and work item unique identity number
  • BF the work item for 2 days with a note to explain a potential conflict of interest
  • Pass the details to your manager who will arrange for the work item to be reallocated to another user
  • Make a Contact History note on the individual’s record