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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: WWTD

This work list contains work items that are not covered by the other work lists.

The majority of the work items will relate to employer references referred to the PAYE Employer Office by Debt Management & Banking (DMB) because a

  • Tax discrepancy (either an underpayment or overpayment) exists on the employer record


  • Return is outstanding

There may, however, be work items that have been referred to you for other reasons.

If you are required to review this list follow the guidance at PAYE31066.