PAYE79001 - PAYE operation: targeted review forms: introduction
The purpose of the review forms is to check the accuracy of codes and to review liability for individuals who are not within SA. The forms are non-statutory.
Forms are targeted to focus on specific information we need to check, unlike tax returns, which cover all aspects of a person's tax affairs.
Generally, the information contained in the CY-1 code will enable the automatic selection of a targeted review form to be issued in April, however, you can also use the Targeted Review Issue Forms screen to select
- Bulk issue - for a form to be issued or inhibited in the following April issue
- System issue from NPS - for the form to be issued the next day
- Manual issue - to record the issue of a form issued manually or from Office Clerical Assistant (OCA)
Note: The bulk issue of the P810 has not taken place since April 2008.
Bulk issue
The targeted review forms 575T, 575THUS / 575T and P87 are bulk issued at the start of a tax year and seek information about the previous tax year. A targeted review form issued as part of the bulk issue will be based on the entries in the last issued tax code for the previous year (see PAYE79015).
The R40 is also issued at the start of the year. The selection is based on the R40 check box being set at the time the previous year’s R40 was captured. When the R40 is processed you will need to decide whether the R40 is also suitable for the following year. If an R40 is required for the following year, select the ‘bulk issue’ check box in the Issue Targeted Review Forms screen.
The SA252 is a targeted letter issued to PAYE individuals who are
- Higher rate but not in Self Assessment
And - Non higher rate but have more complex codes in CY-1 containing 3 or more items such as expenses, personal pension, gift aid, income from property. See PAYE79010 for a full list of these items
Online / system issue
A targeted review form can be issued from NPS at any time during the year for the previous year (CY-1).
The P87 can only be issued with another form. When you try to issue a P87 without any other form the following error message will be displayed
‘A P87 cannot be issued without a R40, 575T or P810’
Note: For ‘online’ issue the form needed to accompany the P87 is a P810.
Record issue / manual issue
If a manual form is issued for CY-1 to CY-6, the issue can be recorded on the system.
Note: For bulk issue and online / system issue, the targeted review form will not be issued if there is no live employment or pension (this is not evident until the next day when there will be no update on the review screen). If there is no live employment or pension you must issue the form manually in accordance with Action guide tax40218.