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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Background: PAYE service roles: PAYE R400 check

The PAYE R400 check role allows you to review the repayments that have failed the PAYE Service risk rules for both pre-repayment and post-repayment checks. For repayments that have failed the pre-repayment checks this role permits you to either authorise the issue of the repayment or prevent the repayment being issued.

This role gives update access to the following functionality

  • Debits & Credits (those screens relating to the completion of the R400 checks)
  • Trace & Match

This role gives view only access to the following functionality

  • Accounting
  • Debits & Credits (excluding those screens relating to the completion of the R400 checks which may be updated and the screens relating to the review of completed R400 checks which are prohibited)
  • Employments
  • IABD (Income, allowances, benefits and deductions)
  • Individual
  • In-Year Forms
  • Merge
  • Open Case
  • Outstanding Debt
  • Real Time Information
  • Reconciliation
  • Targeted Review Forms
  • Tax Coding
  • Tax Tables
  • Work Items

This role prohibits access to the following functionality

  • Debits & Credits (the screens relating to the review of completed R400 checks)
  • In-Year Forms

If you have access to the PAYE R400 check role, you must not have access to the following roles

  • PAYE Processing Assistant or Officer
  • PAYE Payable Order Control
  • PAYE R400 Control