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HMRC internal manual

PAYE Manual

Work management: PAYE work management system: BF a work item

You can set a BF date for a work item where follow up action is required at a later date. This function is used when you have completed an action and require further information.

There are several pre-defined reasons for a work item to be put on BF. These can be obtained from the drop down menu. You must also make a work item note.

If you need to BF a work item you should select ‘BF item’ from the Take Action drop down menu

  • Select a BF date and reason,
  • BF periods available for selection are 3 days, 2, 4, 6, 8 weeks
  • Custom BF date is still available, and
  • Make a work item note
  • The BF date must be in the future
    • The date must be at least one calendar day in the future (not today’s date), and
    • No more than one year following next 5 April
  • Any action taken should be recorded
  • A historical record is kept each time a work item is put on BF

A work item in BF shows

  • The date it was processed
  • Actions taken

Work items in BF are not assigned to an individual. When a work item is placed on BF by setting the BF date you do not own it. The work item goes into the work basket for distribution. When you request another work item, the system does not select a work item if it is in BF, only cases where the BF date has expired are available for selection.

You will need to close the screen when the work item is completed. This is done by selecting the close (x) icon. You will then be returned to your work list.

Note: You must make a note in the Contact History on the individual’s record in the PAYE Service of

  • The BF date


  • Work item type